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1984 (9) TMI 63 - HIGH COURT OF CALCUTTAExtract: .......m for exemption under Rule 3(28)(b) of the Bengal Sales Tax Rules should be allowed. I also hold that gudaku, not being a tooth-paste or tooth-powder, is not subject to the levy of tax under the said West Bengal Sales Tax Act and also under the said Entry Tax Act. 36. For the reasons aforesaid, this. application succeeds. The rule is made absolute.
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