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VAT - Highlights / Catch Notes

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Input tax Credit - duty paying documents - Works contract - ...

VAT and Sales Tax

March 31, 2017

Input tax Credit - duty paying documents - Works contract - whether the awarder of the contract, namely, Karnataka Water Supply Board is ‘Government’, and therefore, the Running Bills prepared by the Board can be construed as “Tax Invoices” within the meaning of Rule 27(2) Proviso of Karnataka Value Added Tax Rules, 2005? - Held Yes, Credit allowed - HC

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