The Supreme Court of India affirmed the imposition of sales tax on a time-charter agreement, concluding that the site of the sale (here, a transfer of a right to use a tugboat) is the place where the contract was entered into.
Source: KPMG
The Supreme Court of India affirmed the imposition of sales tax on a time-charter agreement, concluding that the site of the sale (here, a transfer of a right to use a tugboat) is the place where the contract was entered into.
Source: KPMG
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