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1987 (7) TMI 567 - HC - VAT and Sales TaxExtract: .......e same, it is reasonable to hold that rim is included within the expression wheel in the above entry, particularly when there is no other competing specific entry for it. This being a plausible view to take, a construction which favours the tax-payer must be preferred. Consequently, the revision fails and is dismissed. No costs. Petition dismissed.
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