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Section 7(1) of the Value-Added Tax Act, 89 of 1991 levies Value-Added Tax on the supply of goods or services by a vendor in the course or furtherance of an enterprise carried on by the vendor. Section 7(1) of the Value-Added Tax Act, 89 of 1991, ("the VAT Act") levies Value-Added Tax ("VAT") on the supply of goods or services by a vendor in the course or furtherance of an enterprise carried on by the vendor. VAT is not a tax on income or receipts, but a tax levied on the supply of goo