000 00682cab a2200193 4500
001 WB2510-53
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u71758
041 _aeng
245 _aRecovery of VAT
260 _c1989
350 _a0
490 _aEGCS
_v1989 30
520 _aIn Neuvale Ltd and another v Customs and Excise Commissioners , CA 23 February 1989, it was held that where VAT is paid on input supplies for the purpose of a business activity consisting of the letting of buildings, an exempt supply, then the input tax is not deductible.
650 _aRENTED PROPERTY
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c45273
_d45273