| http://www.w3.org/ns/prov#value | - d person pay asoutputtaxsuch amount of the tax that was deducted by him as input tax as exceedstheproperamountthatshouldhavebeen deducted or deduct as input tax such amount as was deductible as exceeds the actual amount deductedbyhim,as the ease may be.(3) The tax debit note or tax credit note referred to in subsection (1) shall be in the specified formCHAPTER III A IMPOSITION OF VALUE ADDED TAX O
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