| http://www.w3.org/ns/prov#value | - s the case may be, and the person so selling is liable to pay the tax.Marginal note:Diversion of certain articles to non-exempt use, sale, etc.(7) Where a motor vehicle, tractor or aircraft or a ship or other marine vessel, or a machine or tool for operation by a motor vehicle or tractor or a part or equipment for an aircraft or ship or other marine vessel(a) has been purchased or imported by a pe
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