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VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Levy of tax / VAT on brand franchisee fees - The manufacturers ...

VAT and Sales Tax

January 21, 2017

Levy of tax / VAT on brand franchisee fees - The manufacturers do not get effective control of the brand name for full commercial exploitation. As such, it cannot be considered as 'sale' of intangible goods by the assessee, which would be subject to Sales Tax - HC

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