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VAT - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Levy of penalty - illegal transportation of goods - Trite it is ...

Case Laws     VAT and Sales Tax

December 5, 2018

Levy of penalty - illegal transportation of goods - Trite it is that in construing provisions designed to prevent tax evasion, if the legislature uses words of comprehensive import, the Courts cannot proceed on an assumption that the words were used in a restricted sense so as to defeat the avowed object of the legislature.

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