Does the Appellant have the statutory right to deduct the input VAT pertaining-to the period when the Appellant was not
registered for VAT

Was the right to deduct input VAT under section 11 of the VAT Act subject to filing of returns and was there any refence to returns to the said section

Was the late filing of returns in any way caused by failure of the respondent

Does the Appellant have the statutory right to deduct the input VAT pertaining-to the period when the Appellant was not
registered for VAT

Was the right to deduct input VAT under section 11 of the VAT Act subject to filing of returns and was there any refence to returns to the said section

Was the late filing of returns in any way caused by failure of the respondent Does the Appellant have the statutory right to deduct the input VAT pertaining-to the period when the Appellant was not
registered for VAT

Was the right to deduct input VAT under section 11 of the VAT Act subject to filing of returns and was there any refence to returns to the said section

Was the late filing of returns in any way caused by failure of the respondent

Does the Appellant have the statutory right to deduct the input VAT pertaining-to the period when the Appellant was not
registered for VAT

Was the right to deduct input VAT under section 11 of the VAT Act subject to filing of returns and was there any refence to returns to the said section

Was the late filing of returns in any way caused by failure of the respondent