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VAT - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Levy of Sales Tax - works contract or not - conversion of ...

VAT and Sales Tax

April 30, 2021

Levy of Sales Tax - works contract or not - conversion of corrugated box - addition made only on estimation without having any rational nexus with materials on record - The agreement between the Petitioner and M/s. IDL does not answer the characteristics of a works contract as defined in Section 2 (jj) of the OST act. - HC

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