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1974 (10) TMI 94 - ALLAHABAD HIGH COURT
Extract:
....... In our opinion the rate of tax applicable to confectionery cannot be applied to biscuits. In the result the petition is allowed. The respondents are directed not to assess the petitioners with regard to the turnover of biscuits at the rate applicable to confectionery. In the circumstances of the case we make no order as to costs. Petition allowed.