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Tamil Nadu Authority and Clarification for Advance Ruling clarifies that sale of ‘Tea’ by Kannan Devan Hills Plantations Company Pvt Ltd- who purchases it from Leaf Tea factories / Tamil Nadu Small Tea Growers’ Industrial Co-operative Tea Factories Federation Limited (INCOSERVE) is taxable @ 5% under Entry 137 of Part B of First Schedule to TNVAT Act, 2006
ACAAR No 77/2014-15 dated August 13 2015
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