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    VAT and Sales Tax

    If in a Statutory Rule or Statutory Notification, there are two...

    Interpretation Rule: Specific Terms Prevail Over General Expressions in Statutory Rules for Clear Legal Interpretation.

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    VAT and Sales TaxMarch 29, 2014Case LawsSC

    If in a Statutory Rule or Statutory Notification, there are two expressions used, one in General Terms and the other in special words, under the rules of interpretation, it has to be understood that the special words were not meant to be included in the general expression. - SC

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