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VAT - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Levy of tax on purchase of goods - since the export sale is ...

VAT and Sales Tax

March 19, 2018

Levy of tax on purchase of goods - since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Act - HC

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