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TNVAT Rule 8(2): Freight and pumping charges separately itemized in invoices are exempt from VAT. Structure invoices accordingly.

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....Valuation - Levy of tax and penalty - Rule 8(2) of TNVAT Rules 2006 - when the freight charges and pumping charges have been separately shown in the invoices without including the same in the cost of the goods, the tax cannot be levied on the same. - HC....

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