Court Affirms SSI Exemption for Labels; Rejects Revenue's Unsound Distinction Between Stickers and Gummed Labels Under Clause 4(e).

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....SSI exemption - manufacture of labels / stickers bearing the band name of the customer - An interpretation of Clause 4(e) to the effect that stickers would mean only gummed labels is not borne by sound reasoning. We do not appreciate the thin line of distinction being attempted by Revenue to differentiate between the stickers and labels. - exemption allowed - AT....