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VAT - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

The fact that an exemption prevailed and enured in favour of a ...

VAT and Sales Tax

July 26, 2023

The fact that an exemption prevailed and enured in favour of a unit does not in any way detract from the circumstance that the levy subsists. This fundamental aspect appears to have been completely ignored by the High Court when it ruled that such sale had to be ignored altogether. - SC

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