Supreme Court: Definition of ‘Purchase Price’ Doesn’t Include Value Added Tax - (03 Aug 2024)
SALES TAX/VAT
SC has held that purchase price would be the amount of valuable consideration paid or payable for any purchase which would include amount of duties. The intention of legislature was to exclude VAT from ambit of purchase price as the same is not found in categories of enumerated tax/duties.
Tags : SUPREME COURT   PURCHASE PRICE   VALUE ADDED TAX  
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