IF BEER AND SOME BEVERAGES ARE NOT ALLOWED TO BE SOLD IN THE NORTHERN PART OF NIGERIA, THEN THEY SHOULD NOT SHARE VALUE ADDED TAX (VAT) FROM SUCH SALES.
https://viewerscornernews.online/if-beer-and-some-beverages-are-not-allowed-to-be-sold-in-the-northern-part-of-nigeria-then-they-should-not-share-value-added-tax-vat-from-such-sales/