DIC's Certificate on SSI Units' Sales Tax Exemption Must Be Recognized Under IPR 1989 by Sales Tax Department.

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Full Text of the Document

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....Availability of sales tax exemption - Indeed it is trite that it is the DIC which is the appropriate authority to determine whether a certain SSI unit needs to be granted eligibility from payment of sales tax in terms of the IPR 1989. The certificate so issued by the DIC cannot be brushed aside by the Sales Tax Department - HC....