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VAT - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Works contract or contract for Sale - the contract in the ...

VAT and Sales Tax

December 22, 2017

Works contract or contract for Sale - the contract in the instant case is predominantly for supply of equipment, erection and installation - The intention of parties as derived from the diverse contractual provisions set out above leaves us in no manner of doubt that the contract in question was not a works contract but the dominant intention was of sale of equipment. - HC

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