Valuation - inclusion of expenditure in the value - in absence ...
Valuation of Goods for VAT: Own Expenses Not Included Without Legal Provision, Supported by Case Law.
October 3, 2019
Case Laws VAT and Sales Tax HC
Valuation - inclusion of expenditure in the value - in absence of any legal fiction created by the Act to put a simple expenditure incurred on own account on the footing of a charge paid to another, that expense cannot be included in the value of goods.
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