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    <title>2014 (11) TMI 966 - Punjab and Haryana High Court</title>
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    <description>The court upheld the validity of the amendment to the Haryana Value Added Tax Act, 2003, finding it within the legislative competence of the State. The court concluded that the inclusion of the dealer&#039;s commission in the sale price for VAT purposes was justified, as it aligned with the Sale of Goods Act, 1930. Concerns regarding input tax credit for evaporation losses were addressed by existing provisions and guidelines, leading to the dismissal of the petition.</description>
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      <description>The court upheld the validity of the amendment to the Haryana Value Added Tax Act, 2003, finding it within the legislative competence of the State. The court concluded that the inclusion of the dealer&#039;s commission in the sale price for VAT purposes was justified, as it aligned with the Sale of Goods Act, 1930. Concerns regarding input tax credit for evaporation losses were addressed by existing provisions and guidelines, leading to the dismissal of the petition.</description>
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      <pubDate>Fri, 17 Jan 2014 00:00:00 +0530</pubDate>
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