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VAT - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Location of sale - where the situs of a sale - The agreement ...

VAT and Sales Tax

December 12, 2018

Location of sale - where the situs of a sale - The agreement executed in Gujarat and Puducherry does not make the sale within that State or Union Territory, as Section 4 of the CST Act provides that sale of goods is deemed to take place in a State, only when the goods are within the State.

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