"Total Turnover" Definition: Clarifying Exempted Turnover Deductions for Club Food and Drinks; Non-Retrospective Interpretation.

Scope of the term 'Total Turnover' - Entitlement for deduction of exempted turnover of the food and drinks which is served in the Club - A substantive provision of the Act unless specifically made retrospective by the Legislature cannot, by a deeming fiction, be construed to be a retrospective provision. - HC .....

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