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2011 (6) TMI 686 - KARNATAKA HIGH COURTWhetehr the exemption granted is only for oiled cake and not for de-oiled cake? Held that:-The contention of the learned counsel appearing for the respondent that oiled and de-oiled cake are one and the same for various reasons as contended is wholly unsustainable. It cannot be contended that both the items oiled and de-oiled cake are one and the same especially in view of the fact that both the commodities are different and hence we are unable to accept the contention of the assessee. the petition is allowed. The order dated May 15, 2008 passed by the Karnataka Appellate Tribunal in STA No. 335 of 2007 is hereby set aside and the order passed by the first appellate authority dated November 30, 2006 in No. CST. AP. 1/2006-07 is hereby restored the petition is allowed. The order dated May 15, 2008 passed by the Karnataka Appellate Tribunal in STA No. 335 of 2007 is hereby set aside and the order passed by the first appellate authority dated November 30, 2006 in No. CST. AP. 1/2006-07 is hereby restored
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