Income Tax Act 1922 First Schedule, Part IIA, Provo (V) [as amended by the Finance Act (XX of 1977) and the Finance Act (XLVII of 1976)] Soft drinks prepared with sugar First consideration I have something to eat. Schedule, Part IIA, Proviso (V), Income Tax Act, 1922 [as amended by the Finance Act, 1976 and the Finance Act, 1977], and accordingly, the rules are entitled to the benefit of super tax relief.
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