Notice of Product Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 97/86 was issued on 28 November 1997. It relates to the G.S.T. implications of a sale and purchase agreement, and the definition of ``going concern'' in sections 2 (1) and 11 (1) (c) of the Goods and Services Tax Act 1985. 3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).