Agricultural Produce
22/06/1979
Query
Does turf or peat extracted from their own land by unregistered farmers constitute "agricultural produce" for the purposes of the flat-rate addition?
Decision
Turf and peat extracted by an unregistered farmer are liable to the flat-rate addition as agricultural produce.
Value Added Tax
Section 8, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/53