There are various situations where Input VAT is not classified as deductible input VAT, You are required to identify five of these various situations that a tax payer would be refused input VAT deductions from output VAT. 10 marks Q2B Write shorts notes on the following terminologies in the Value Added Tax laws and give vivid examples each to illustrate their meanings. (a) Deductible Input VAT (b) Output VAT (c) Exempts Supplies (d) Zero Rated Supplies (e) Mixed Trader 15 marks Total 25 marks