Value Added Tax Act 1994 Value Added Tax Act 1994 15Paragraph 15 16Paragraph 16 17Paragraph 17 18Paragraph 18 19Paragraph 19 20Paragraph 20 21Paragraph 21 22Paragraph 22 23Paragraph 23 24Paragraph 24 25Paragraph 25 26Paragraph 26 27Paragraph 27 28Paragraph 28 Value Added Tax Act 1994