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    <description>Clarification defines which items fall within the VAT categories Textile, Sugar, Tobacco, Paper and Printed material. Textile, sugar and tobacco adopt descriptions from the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act. Paper includes specified types and boards but excludes photographic paper and waste paper. Printed material covers specified stationery and cards but excludes books meant for reading.</description>
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