Court Confirms Electronic Equipment as "Machinery" for VAT and Sales Tax in Telecommunication Sector.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification - electronic equipment - no hesitation or doubt in holding that these items form “machinery“ used for the purpose of transmission of voice from one place to another and this process is called telecommunication - HC....