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tamil nadu VAT


My query is my sales tax consultunt in tamil nadu is institing that in tamil naud vat liability is calculated on GP percentage that is if you have 10% GP then you add gp ratio to purhcase value for exp if my purhcases are for 100 & gp is 10% then accroing to him the sale value will be 110 on this i have to pay vat this is applciable under which act or rule or notification or circular under tamil nadu vat rules kindly help
Regards
Navin kewalramani


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