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VAT - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Process amounting to manufacture or not - mixture of the base ...

VAT and Sales Tax

March 23, 2023

Process amounting to manufacture or not - mixture of the base paint with different colours, results in a new product or not - The resultant article i.e., the paint of a different shade, did not result in a new commercial product. In common parlance, the new product was nothing else but ‘paint’, and not a different article. - SC

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