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If the supply under a voucher is not identifiable at issue, time of supply is the date of

Aissue of the voucher
Bredemption of the voucher
Cexpiry of the voucher
Dfiling of the return
Answer & Solution
Correct answer: B. redemption of the voucher
Where the underlying supply cannot be identified when the voucher is issued, tax arises only when the voucher is redeemed.
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