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1982 (1) TMI 165 - PUNJAB AND HARYANA HIGH COURTExtract: .......ich are not specifically mentioned. As no attempt was made before us by the learned counsel for the assessee to argue that lobia and rajmash would be covered by the term dried peas , we find no reason to differ with the view of the Tribunal and the question is accordingly answered in the affirmative. No costs. Reference answered in the affirmative.
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