Jammu & Kashmir Tax Exemption Case: Special Rate of Value Addition for 2013-14 Under Notification 1/2010-CE Discussed.

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....Area based exemption in Jammu and Kashmir - application for fixation of special rate of value addition - If for 2013-14 the appellant opt for Notification 1/2010-CE and also opt for special rate of value addition, the same must be determined in terms of the above formula - AT....