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VAT - Highlights / Catch Notes

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Rate of tax - uniform rate of tax or different rate of tax on ...

VAT and Sales Tax

March 7, 2018

Rate of tax - uniform rate of tax or different rate of tax on purchase of goods for use in the works contract - It was open to state legislatures to provide uniform rates of tax on goods involved in the execution of works contracts. Many state legislatures did so. The Karnataka legislature did so with effect from 1.4.2006, not earlier. - SC

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