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1984 (1) TMI 283 - KARNATAKA HIGH COURTExtract: .......w taken by the authorities is not unreasonable. Entry 31-B means sugar and not any form of sugar or variety of sugar. Varieties of sugar may fall within the meaning of the word sugar , but not forms of sugar. Syrup is a form of sugar and certainly the assessee cannot claim the benefit of entry 31-B. The revision petitions are, therefore, dismissed.
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