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Debate on Tax Status of Vitrified Tiles: Are They Stock in Trade for Dealers? VAT Implications Explored.

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Full Text of the Document

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....Demand of tax - dealer - stock in trade or not - purchase for other purposes - the Vitrified Tiles are for the purpose of flooring of the hotel - the said tiles form part of the immoveable property - Therefore, it cannot be said that he is a dealer so far as Vitrified Tiles are concerned.....

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