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Under 103(a), as above quoted, the sale of agricultural non-food products in their original state is

exempt from VAT only if the sale is made by the primary producer or owner of the land from which
the same are produced. The sale made by any other person or entity, like a trader or dealer, is not
exempt from the tax. On the other hand, under 103(b) the sale of agricultural food products in their
original state is exempt from VAT at all stages of production or distribution regardless of who the
seller is. Under 103(a), as above quoted, the sale of agricultural non-food products in their original
state is exempt from VAT only if the sale is made by the primary producer or owner of the land from
which the same are produced. The sale made by any other person or entity, like a trader or dealer, is
not exempt from the tax. On the other hand, under 103(b) the sale of agricultural food products in
their original state is exempt from VAT at all stages of production or distribution regardless of who
the seller is. Under 103(a), as above quoted, the sale of agricultural non-food products in their
original state is exempt from VAT only if the sale is made by the primary producer or owner of the
land from which the same are produced. The sale made by any other person or entity, like a trader
or dealer, is not exempt from the tax. On the other hand, under 103(b) the sale of agricultural food
products in their original state is exempt from VAT at all stages of production or distribution
regardless of who the seller is. Under 103(a), as above quoted, the sale of agricultural non-food
products in their original state is exempt from VAT only if the sale is made by the primary producer
or owner of the land from which the same are produced. The sale made by any other person or
entity, like a trader or dealer, is not exempt from the tax. On the other hand, under 103(b) the sale
of agricultural food products in their original state is exempt from VAT at all stages of production or
distribution regardless of who the seller is. Under 103(a), as above quoted, the sale of agricultural
non-food products in their original state is exempt from VAT only if the sale is made by the primary
producer or owner of the land from which the same are produced. The sale made by any other
person or entity, like a trader or dealer, is not exempt from the tax. On the other hand, under 103(b)
the sale of agricultural food products in their original state is exempt from VAT at all stages of
production or distribution regardless of who the seller is. Under 103(a), as above quoted, the sale
of agricultural non-food products in their original state is exempt from VAT only if the sale is made by
the primary producer or owner of the land from which the same are produced. The sale made by any
other person or entity, like a trader or dealer, is not exempt from the tax. On the other hand, under
103(b) the sale of agricultural food products in their original state is exempt from VAT at all stages
of production or distribution regardless of who the seller is.