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Is Zakaat payable on computer equipment used for training purposes?

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Is Zakaat payable on computer equipment used for training purposes?

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The equipment is listed with specifications as for sale and is available for sale throughout the year while it is also used for training. Since the original intention when procuring the equipment is to sell it for profit, Zakaat is payable on it even if it is used for training purpose. It is an item of merchandise (stock-in-trade).

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