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    <description>Whether input tax paid on packaging materials used in branding is deductible in VAT returns or must be treated as a company expense: the input tax is claimable where the related outputs are subject to VAT. The operative rule is that input tax credit on packing material purchases can be set off against output tax liability only if the supplies resulting from those inputs are taxable.</description>
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      <description>Whether input tax paid on packaging materials used in branding is deductible in VAT returns or must be treated as a company expense: the input tax is claimable where the related outputs are subject to VAT. The operative rule is that input tax credit on packing material purchases can be set off against output tax liability only if the supplies resulting from those inputs are taxable.</description>
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