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VAT - Highlights / Catch Notes

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The meaning of words in a statute, in general, and, in ...

Case Laws     VAT and Sales Tax

June 12, 2019

The meaning of words in a statute, in general, and, in particular, in a tax statute, should be gathered from the language used therein and the expression “goods of foreign origin” or “aircraft of foreign origin” cannot be substituted for or read into the words “imported items”.

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