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    <title>2013 (1) TMI 330 - Supreme Court</title>
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    <description>The Court held that cookies sold from the branded outlet &quot;Cookie Man,&quot; whether packaged or sold loosely, were considered branded goods and did not qualify for the S.S.I. exemption. The decision of the Tribunal affirming the Commissioner&#039;s order was set aside, and the appeal was allowed, with each party bearing their own costs.</description>
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      <description>The Court held that cookies sold from the branded outlet &quot;Cookie Man,&quot; whether packaged or sold loosely, were considered branded goods and did not qualify for the S.S.I. exemption. The decision of the Tribunal affirming the Commissioner&#039;s order was set aside, and the appeal was allowed, with each party bearing their own costs.</description>
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