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1995 (11) TMI 434 - HC - VAT and Sales TaxExtract: .......opted. But the Litster case was a dispute between private persons to which the Directive itself could not be applied since Directives do not have horizontal effect. This is a dispute between the taxpayer and the commissioners, in which it is conceded that if there is inconsistency between the Directive and Schedule 6A, the Directive must prevail. I
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