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VAT - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Classification, of goods, might be founded on different basis, ...


Goods Classification Must Align with Legislative Purpose: Consider Geography, Objects, or Occupations for Effective Categorization.

October 4, 2018

Case Laws     VAT and Sales Tax     HC

Classification, of goods, might be founded on different basis, namely, geographical, or according to objects or occupations or the like and what is necessary is that there must be a nexus between the basis of classification and the object of the Act under consideration.

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