“Dwelling” definition of section 1 of VAT Act

“dwelling” means, except where it is used in the supply of commercial accommodation, any building, premises, structure, or any other place, or any part thereof, used predominantly as a place of residence or abode of any natural person or which is intended for use predominantly as a place of residence or abode of any natural person, including fixtures and fittings belonging thereto and enjoyed therewith;

[Definition of “dwelling” substituted by section 12 of Act 136 of 1992, section 65 of Act 19 of 2001 and section 148 of Act 60 of 2001]