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2006 (1) TMI 581 - KARNATAKA HIGH COURTExtract: .......i) The sales tax appeal is allowed. (ii) The order passed by the Advance Ruling Authority in Case No. AR. CLR. CR. 73/04-05, dated August 27, 2004 is set aside. (iii) It is declared that white cement is not a cement and it would not fall under entry 9 of the First Schedule to the Act read with notification dated March 30, 2002. Ordered accordingly.
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