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VAT - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Transfer of right to use or not? - providing specialized lights ...

VAT and Sales Tax

May 18, 2018

Transfer of right to use or not? - providing specialized lights and equipments for public functions- There is no element of transferring the controlled possession and ultimately the right of the user of the equipments. If at all the assessee was engaged in providing service which may invite service tax at the prescribed rate - Not liable to VAT - HC

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