Levy of Entry Tax - applicant is a dealer in regard to SIM Cards ...
VAT and Sales Tax
December 23, 2019
Levy of Entry Tax - applicant is a dealer in regard to SIM Cards which are the essential part of services provided by the applicant - the SIM Cards, as they are not the goods, do not fall under the ambit of Sec. 3(1) of the Entry Tax Act, 1976
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