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Home Highlights January 2017 Year 2017 This

Who is required to declare the goods (consignment in the Railway ...

VAT and Sales Tax

January 28, 2017

Who is required to declare the goods (consignment in the Railway train) - PVAT - U/s 51 (at the relevant time), the declaration in terms of the first proviso to Section 51(2) is required to be furnished only by 'the owner or person in charge of a goods vehicle' in respect of goods as are being carried in the goods vehicle for the purpose as mentioned in the first proviso - HC

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