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SALES TAX ACT (No. 11B) 1985 No. 181, 1985 - SECT 7
Tax other than duty of excise or customs
7. This Act does not impose sales tax to the extent that, in doing so, it
would be -
(a) a law imposing duties of excise; or
(b) a law imposing duties of customs, within the meaning of section 55 of
the Constitution.
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