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VAT - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Exemption from payment of entry tax - It is nobody's case that ...

VAT and Sales Tax

October 24, 2020

Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has admitted grant of exemption certificate and, therefore, once exemption certificate was granted, the Department cannot take advantage of technicalities, especially when the certificate itself was granted in the year 2017 with retrospective effect. - HC

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