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VAT - Highlights / Catch Notes

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The fact that an exemption prevailed and enured in favour of a ...


High Court Error: Overlooked Tax Levy Despite Unit Exemption in Sale Decision.

July 26, 2023

Case Laws     VAT and Sales Tax     SC

The fact that an exemption prevailed and enured in favour of a unit does not in any way detract from the circumstance that the levy subsists. This fundamental aspect appears to have been completely ignored by the High Court when it ruled that such sale had to be ignored altogether. - SC

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