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1988 (7) TMI 131 - AT - Income TaxExtract: .......use and make a profit, pay Caesar what is due to him. But if you buy or build another, subject to the conditions of s. 54(1), you are exempt. The purpose is plain, the symmetry is simple, the language is plain. Why mutilate the meaning by lexical legalism. We, therefore, see no reason to interfere with the order of the AAC. The appeal is dismissed.
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