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VAT - Highlights / Catch Notes

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Levy of tax - Direct Export Sales - Sales in the Course of ...

VAT and Sales Tax

May 23, 2023

Levy of tax - Direct Export Sales - Sales in the Course of Export - There are substance in the submission of learned counsel for petitioner that due to the prevalence of the Covid- 19 pandemic, he could not file Forms ‘H’ and other relevant material to establish that in deed he made exports sales. - Matter restored back for reconsideration - HC

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