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    <title>High Court Rules Circular on Section 76(6)(c) Input Tax Credit Incorrect, Affects VAT and Sales Tax Claims.</title>
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    <description>Input tax credit - The circular insofar as it interprets section 76(6)(c) to the effect that benefit would only be given to those purchasing dealers who have actually paid the tax to the seller, is patently erroneous - HC</description>
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      <title>High Court Rules Circular on Section 76(6)(c) Input Tax Credit Incorrect, Affects VAT and Sales Tax Claims.</title>
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      <description>Input tax credit - The circular insofar as it interprets section 76(6)(c) to the effect that benefit would only be given to those purchasing dealers who have actually paid the tax to the seller, is patently erroneous - HC</description>
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