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Which refund is paid straight to the applicant, Section 54(8)?

ATax on zero-rated supplies
BTax collected, not deposited
CTax passed on in price
DTax on a local taxable sale
Answer & Solution
Correct answer: A. Tax on zero-rated supplies
Section 54(8)(a) lists refund of tax paid on zero-rated supplies, or on inputs used in them, among those paid to the applicant.
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