VAT Payment Must Cover Full Sale Amount, Not Just Deed Value, Per APVAT Section 4(7)(d).

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....The VAT, at the rate prescribed in Section 4(7)(d) of APVAT, must be paid on the entire consideration, and not merely on the consideration reflected in the registered sale deed, to the Sub-Registrar at the time of registration or, in the very same month, along with the tax return, to the assessing authority. - HC....