VALUE ADDED TAX – zero rating – General item no. 1 of Group 1 Schedule 8 VATA – food – Excepted item no. 2 – confectionery – cakes – flapjacks VALUE ADDED TAX – input tax – trader assessed to VAT on ground that zero rated supplies should have been standard rated – goods acquired by trader from supplier who had also zero rated them – whether trader entitled to credit for the input tax deemed to have been paid under the Tulică principle
Source: bailii.org
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