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Flashcards — Multiple Choice

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Essay Multiple Choice

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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

An airline buys one identifiable fuel batch for international transport and another solely for domestic operations. It invokes the international-operations zero-rating route for both merely because it also flies abroad. Assume the domestic batch qualifies under no other relief. Which is sound?

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Airline identity alone zero-rates every purchase All airline purchases are always exempt The domestic batch is automatically an export The actual use condition must be applied; international operations do not automatically qualify the separate domestic batch Only the invoice’s currency matters

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