Value Added Tax – claim to repayment of output tax allegedly overpaid –
whether services provided by Appellant Association to its members exempt
under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether
primary purpose of Association was lobbying – whether any exemption under
Item 1(d) disapplied by Note 5 – whether membership of Association restricted
in accordance with Note 5 – whether defence to repayment of allegedly
overpaid output tax on the ground of unjust enrichment.