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    <title>Liability of local tax</title>
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    <description>A selling agent arrangement where manufacturer Y invoices agent X with consignee Z and goods are sent directly to Z raises whether the Y X invoicing is a local sale subject to local VAT liability or an inter-state sale exempt from local tax; advisors disagree, one treating the transaction as inter-state and not taxable locally, the other treating Y X as a local taxable sale and denying the inter-state benefit.</description>
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