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VAT and Sales Tax

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

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

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VAT and Sales TaxOctober 4, 2018Case LawsHC

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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