14 April 2023 – Value-Added Tax Act, 1991
SARSTC VAT 1922 (VAT) [2023] ZATC CPT (14 March 2023)
Whether the respondent was correct to disallow the input tax deduction and levied additional output tax relating to the services supplied to the appellant in the ‘Des’ purchase on the basis that it was not acquired wholly for the purpose of consumption, use or supply in the course of supplying goods or services supplied in the course of furtherance of the enterprise of the appellant.
