Penultimate sale - export - The burden is entirely on the ...
Assessee Must Prove Direct Link Between Penultimate Sale and Export for VAT and Sales Tax Compliance.
August 10, 2016
Case Laws VAT and Sales Tax HC
Penultimate sale - export - The burden is entirely on the assessee to establish the link in transactions relating to sale or purchase of goods and the export; that the penultimate sale is inextricably connected with the export of goods by the exporter to the foreign buyer. - HC
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