$2\mathrm{.}1$ Blue Ridge $($Pty$)$ Ltd manufactured inventoriesht a cost of R$8000($VAT excluded$).$ The inventories were sold for R$11000($VAT excluded$).$ If all inventory sales qualify as standard$-$rated supplies, determine the net VAT due tol $($refundable by$)$ SARS.

$2\mathrm{.}2$ Blue Ridge $($Pty$)$ Ltd manufactured inventories at a cost of R$8000($VAT included$).$ The inventories were sold for R$11000($VAT included$).$ If all inventory sales qualify as zero$-$rated supplies determine the net VAT due tol $($refundable by$)$ SARS.

$2\mathrm{.}3$ Blue Ridge $($Pty$)$ Ltd manufactured inventories at a cost of R$8000($VAT included$).$ The inventories were sold for R$11000.$ If all inventory sales are exempt supplies for VAT purposes, determine the net VAT due tol $($refundable by$)$ SARS.