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    <title>LBT REFUND ON EXPORT AFTER 31ST JULY 2015</title>
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    <description>Where goods purchased and taxed under LBT before the exemption took effect were subsequently sold and removed from municipal limits within the prescribed export period, the purchaser may claim a 90% refund of tax paid at purchase or net the outward sale against LBT payable; the practical step is to file an application for refund following the earlier practices applicable to the non-exempt period rather than relying solely on the later turnover-based exemption.</description>
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      <description>Where goods purchased and taxed under LBT before the exemption took effect were subsequently sold and removed from municipal limits within the prescribed export period, the purchaser may claim a 90% refund of tax paid at purchase or net the outward sale against LBT payable; the practical step is to file an application for refund following the earlier practices applicable to the non-exempt period rather than relying solely on the later turnover-based exemption.</description>
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