Value-added tax : input tax - conversion of motor car to hearse - whether input tax claimable on cost of motor car : section 17(2) and 18(4) of Value-Added Tax Act 89 of 1991 : VAT case 98, judgment of the Income Tax Special Court, delivered in Durban, by Squires J, President, on 20 January 2003

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 216

S.A. Legislation :

Value-Added Tax Act 89 of 1991 s. 17(2)

Value-Added Tax Act 89 of 1991 s. 18(4)

Subject :

Value-added tax

Motor vehicles

Taxation

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