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origin principle & destination principle in vat

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(Querist)
15 September 2010 is vat applicable on imported goods also.??n please explain the concept of origin principle & destination principle
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MJ Krishnamurthy

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MJ Krishnamurthy (Expert)
01 August 2011 Miss Khyati,
VAT is payable onsale of imported goods also. The origin principle is that is for charging any VAT thee sale should begin from that State.Destination principle is to where the good are despatched.
MJK
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