Highlands Mineral Water Limited vs. Commissioner of Domestic Taxes [2020]
Section 17 (1) and (2) of the VAT Act-Input Tax
"…Section 17 (1) and (2) of the VAT Act, permits the taxpayer to claim input tax at any time provided the claim falls within 6 months from period which the supply or importation occurred notwithstanding that the VAT return is filed late. In other...
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