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1956 (4) TMI 45 - HC - VAT and Sales TaxExtract: .......er heads. As regards receipt books, registers, forms and handbills the answer is in the affirmative if the sale is of these articles as such it is in the negative if the sale of the paper of which such goods are composed is a transaction separate from the work of binding and/or printing. We make no order as to costs. Reference answered accordingly.
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