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VAT Payment Not Needed for Notification No.12/2003 Benefits; Documentary Proof of Goods' Value Suffices.
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....The requirement of actual payment of VAT is not to be taken into consideration for extending the benefit of said Notification No.12/2003, but it is only to be examined whether documentary proof indicating the value of goods sold, is available on record to extend the said benefit. - AT....
TaxTMI
TaxTMI