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1987 (1) TMI 468 - HC - VAT and Sales TaxExtract: .......rt to the facts of this case. 2.. In the light of what is stated by the Supreme Court, we hold that the goods in question are not articles different from timber logs and are therefore not liable to be taxed in terms of section 5A(1)(a). The tax revision case is accordingly dismissed. The parties will bear their respective costs. Petition dismissed.
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