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Saturn Sales Limited v Commissioner General Tax Administration Jamaica

Case Number: 
2021 RV 0005
Neutral Citation: 
[2022] JMRC 02
Date of Delivery: 

General Consumption Tax - Section 38 General Consumption Tax Act - Section 17(I) Revenue Administration Act - Whether there was a basis for an audit of taxpayer’s returns and in raising GCT assessment - Whether assessment to additional GCT was a best judgment assessment - Whether assessment was wholly unreasonable and should be set aside.


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