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    <description>Where a branch fails to provide F form for goods initially covered by a C form, tax under the Central Sales Tax Act read with the receiving State&#039;s VAT law becomes payable. Tax is levied on the invoice taxable value according to the VAT schedule classification of the goods; computation follows the applicable VAT rate and is charged on the invoice/assessed taxable value even in absence of a sale between seller and branch.</description>
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