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2000 (10) TMI 951 - ALLAHABAD HIGH COURTExtract: .......f goods for sale. Thus, all the three items would not fall under the description of the word stores , which are used in the manufacture of finished goods. 24.. In view of the foregoing discussions, I do not find any force in the revision. The revision lacks merit and is dismissed. However, the parties shall bear their own costs. Petition dismissed.
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