10-mark question · Part C · Law of Taxation

Mr. X involved in manufacturing of Toys, has his manufacturing at head office at Visakhapatnam. The head office took orders from buyers at its head office and got the toys manufactured at Chennai, and used to deliver them from the head office at Visakhapatnam. The Andhra Pradesh Government started collecting sales tax on the ground that it is an inter-State sale. Mr. X contended that it is not an inter-State sale. Advise.

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• Law of Taxation · 2021 Mapped paper Download

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