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    <title>Re-conditioning of old sugar mill rollers non-taxable before June 16, 2005; no malafide intent in tax filings.</title>
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    <description>Maintenance or repair service - inasmuch as the appellant was reflecting everything in their returns filed with the Revenue, no malafide can be attributed to them - The activity of re-conditioning of old and worn out sugar mills rollers would not be taxable prior to 16.06.2005</description>
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      <description>Maintenance or repair service - inasmuch as the appellant was reflecting everything in their returns filed with the Revenue, no malafide can be attributed to them - The activity of re-conditioning of old and worn out sugar mills rollers would not be taxable prior to 16.06.2005</description>
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