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VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Demand of tax - dealer - stock in trade or not - purchase for ...


Debate on Tax Status of Vitrified Tiles: Are They Stock in Trade for Dealers? VAT Implications Explored.

December 25, 2019

Case Laws     VAT and Sales Tax     HC

Demand of tax - dealer - stock in trade or not - purchase for other purposes - the Vitrified Tiles are for the purpose of flooring of the hotel - the said tiles form part of the immoveable property - Therefore, it cannot be said that he is a dealer so far as Vitrified Tiles are concerned.

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