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1972 (4) TMI 78 - ALLAHABAD HIGH COURTExtract: .......red to us in favour of the Commissioner of Sales Tax as follows Calcium carbide is taxable as chemical under Notification No. ST. 3391/X-1012/1962 dated 1st July, 1962, and not as an unclassified item. Commissioner of Sales Tax is entitled to receive costs of this reference from the dealer which we assess at Rs. 100. Reference answered accordingly.
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