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VAT - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Interest on refund claim - Doctrine of merger - compensatory ...

VAT and Sales Tax

June 18, 2015

Interest on refund claim - Doctrine of merger - compensatory measure - when the legislature is silent about entitlement of interest on refund of the tax amount already paid by the citizen, the interest can be considered by way of a compensatory measure. - HC

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