Court Rules Sale Price of Used Vehicles Exempt from Tax u/s 6(3) of DVAT Act, 2004.

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....Whether the sale price received by the Appellant on sale of used motor vehicles could not be included in the turnover as it was exempt from tax under Section 6(3) of the DVAT Act, 2004 - Held Yes, section 6(3) of DVAT Act would be applicable and the benefit cannot be denied. - HC....