Exemption entitlement despite circular compliance issues admitted as a substantial question of law

Entitlement to exemption was challenged on the basis of alleged non-compliance with requirements in a circular dated 25-7-2002, and the High Court identified a substantial question of law on that issue. The appeal was admitted for consideration of whether exemption could still be claimed despite the alleged procedural non-compliance.

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Issues: Whether the appeal raised a substantial question of law regarding entitlement to exemption despite alleged non-compliance with certain requirements of a circular dated 25-7-2002.

Outcome: The appeal was admitted for consideration of the stated substantial question of law.

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