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    <title>Airline Packed Food Sale Classified as Goods, Not Service; VAT Obligations Met, Not Outdoor Catering.</title>
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    <description>Service or sale - sale of packed food to the airlines - Since the appellant was simply supplying the food and was not serving the same to the passengers on board, it was specifically a sale of goods, Appellant has already discharged the VAT liability thereof. The same cannot be the outdoor catering services</description>
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