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    <title>rate of tax on finish leather</title>
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    <description>Finished leather, distinguished from dressed leather by recent judicial treatment, may not fall within the specifically listed interstate category for hides and skins and therefore could be placed in the residuary classification under the state VAT statute, thereby attracting the peak VAT rate applicable to residuary goods.</description>
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      <description>Finished leather, distinguished from dressed leather by recent judicial treatment, may not fall within the specifically listed interstate category for hides and skins and therefore could be placed in the residuary classification under the state VAT statute, thereby attracting the peak VAT rate applicable to residuary goods.</description>
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