From: tabnak.ir
Subject: عسل معاف از مالیات بر ارزش افزوده شد
Date: Sun, 14 Jun 2026 08:33:27 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--B7DBD86CB8ED53C7F72F208313E39092_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----B7DBD86CB8ED53C7F72F208313E39092_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----B7DBD86CB8ED53C7F72F208313E39092_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----B7DBD86CB8ED53C7F72F208313E39092_MULTIPART_MIXED--
