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Tobacco and Other Smoking Products Act 1927
44Meaning of tobacco retailing
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44 Meaning of tobacco retailing (1) In this part: tobacco retailing means the business of selling smoking products by retail. (2) For the definition of tobacco retailing, each of the following facts or circumstances is immaterial: (a) that the smoking products are sold alone or in conjunction with any other merchandise; (b) that the business is carried on as part of, or in conjunction with, any other business.