Levy of VAT - whether the branches of same corporate body ...
VAT and Sales Tax
February 26, 2020
Levy of VAT - whether the branches of same corporate body acquire independent “legal personality” on being separately registered as dealers for the purpose of the Act? - whether supply of goods from one unit/branch to another of the very same company amounts to sale for the purpose of levy of tax under the Act? - Held No - HC
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