Crossword Genius

Tax vessel containing booze? (3)

Ross

I believe the answer is:

vat

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'tax' is the definition.
(UK Value Added Tax)

I don't understand the remainder of the clue.

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(Other definitions for vat that I've seen before include "Tank for holding liquids" , "Large tank; purchase tax" , "Large container for liquid" , "Large barrel" , "possible source of liquid" .)

I've seen this clue in The Guardian.
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