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VAT - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Liability of VAT - deemed sale - Whether the materials used in a ...

VAT and Sales Tax

May 23, 2018

Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) of the Constitution of India so as to make the same exigible to tax under the Gujarat Value Added Tax Act, 2003? - Held Yes - SC

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