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A Lot will not be a Forgery by reason of any damage to and/or restoration and/or modification work (including repairing or over painting) having been carried out on the Lot, where that damage, restoration or modification work (as the case may be) does not substantially affect the identity of the Lot as one conforming to the description of the Lot given unless there was an intention to deceive 'GST' means a tax payable under the New Tax System (Goods and Services Tax) Act 1999 as amended