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VAT - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Levy of tax on turnover - Bill of Lading - title to the goods or ...

VAT and Sales Tax

April 6, 2021

Levy of tax on turnover - Bill of Lading - title to the goods or not - In the instant case, the Revenue did not dispute the fact that the duty was paid by the ultimate buyer and except for the alleged interpolation in the Bill of Entry, there was no other adverse finding rendered either by the Assessing Officer or by the Tribunal against the dealer. - HC

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