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VAT - Highlights / Catch Notes

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Cancellation of the Sales Tax Eligibility Certificate - ...

VAT and Sales Tax

June 21, 2021

Cancellation of the Sales Tax Eligibility Certificate - Entitlement for sales tax incentive - entitlement to priority industry status - Industrial Policy Resolution 1996 - With the Petitioner satisfying all the requirements of the applicable notifications, there appears to be no justification in the Opposite Parties seeking to revoke the sales tax exemption thereby cancelling the certificate issued for that purpose. - HC

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