000 00506cab a2200193 4500
001 ABS42604
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u37809
041 _aeng
100 _aHart, C.
245 _aDifficult tax is too perilous to ignore
260 _c1990
350 _a0
490 _aEstates Times
_v(1040) 30 March 1990, 21(1)
520 _aConsiders the penalties for mishandling VAT on transactions.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c24330
_d24330