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VAT - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Evasion of tax - sales suppression - inter-state sale or not - ...

VAT and Sales Tax

December 21, 2021

Evasion of tax - sales suppression - inter-state sale or not - In the absence of any material evidence with respect to movement of goods, the quotations recovered from the business place of the petitioner, cannot be treated as sales. Hence, there was no inter-state sale taken place - HC

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