Value-added tax : sale of enterprise as a going concern - failure to comply with the conditions of section 11(1)(e) of the VAT Act - whether agreement can be rectified - Milner Street Properties (Pty) Ltd v Eckenstein Properties (Pty) Ltd, judgment of the Supreme Court of Appeal delivered on 21 September 2001

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 170

S.A. Legislation :

Value-Added Tax Act 89 of 1991 s. 11(1)(e)

Subject :

Judgments

Value-added tax

Sales

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