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Dry Cleaning

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....on Who is the provider of service A dry cleaner Meaning of Dry Cleaning - 65(37) "dry cleaning" includes dry cleaning of apparels, garments textile, fur or leather articles; Meaning of Dry Cleaner - 65(38) "dry cleaner" means any person providing service in relation to dry cleaning; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :-....