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VAT - Highlights / Catch Notes

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Benefit of exemption from VAT - it is plain to see that the ...

VAT and Sales Tax

March 16, 2022

Benefit of exemption from VAT - it is plain to see that the petitioner manufactures bread and subjects such bread to a further process, which activity falls within the meaning of “manufacture” as used in the said Act for an altogether different product to be produced - it cannot be said that the petitioner”s product rusk is bread or the VAT exemption available to bread in the State must be extended to rusk. - HC

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