Overriding effect of specific provision over general provision - ...

VAT and Sales Tax

September 15, 2023

Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear, unambiguous and direct, the court is not generally called upon to interpret such statute. Court has to act upon the literal provision only. - HC

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Overriding effect of specific provision over general provision - ...

VAT and Sales Tax

September 15, 2023

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