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VAT - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Disallowance of tax credit - Input tax credit cannot be ...

VAT and Sales Tax

September 6, 2019

Disallowance of tax credit - Input tax credit cannot be disallowed by working out the percentage of purchases made from a dealer whose registration is cancelled, without first establishing that in respect of the goods purchased by the dealer, the vendor had not paid tax. - HC

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