Indirect Tax Weekly Digest | 25 April 2023

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:

• Supreme Court – Classification of Dettol, Mosquito Mats, Coils, Harpic and Lizol under the Kerala VAT Act, 2003.
• Supreme Court – Duty-Free shops are entitled to a refund of tax without raising any technical objections, including that of limitation.
• Supreme Court – Mere production of tax invoices and proof of payment does not prove the actual sale of goods.

We hope you find it useful and an interesting read.