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1972 (4) TMI 83 - ALLAHABAD HIGH COURTExtract: .......ated 1st October, 1962, and are taxable at 1 paisa per rupee. That being so, they cannot be taxed as ready-made garments nor can they be taxed as unclassified goods. We answer the question as reframed by us accordingly. The assessee is entitled to costs which we assess at Rs. 100. There will be one set of costs only. Reference answered accordingly.
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