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1978 (1) TMI 151 - HC - VAT and Sales TaxExtract: .......held that prawn pulp made out of raw prawns was not a commercially different article and that no manufacture was involved in making prawn pulp. 9.. In the result, we hold that there is no warrant to interfere in revision with the decision of the Appellate Tribunal. We dismiss this revision petition but make no order as to costs. Petition dismissed.
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