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1975 (4) TMI 128 - HC - VAT and Sales TaxExtract: .......e Judge (Revisions) is not correct. We, accordingly, answer the question by saying that the razors are not knives as mentioned in Notification No. ST-911/X dated 31st March, 1956, and, as such, their turnover is not exempt from tax. As no one has appeared on behalf of the assessee, there will be no order as to costs. Reference answered accordingly.
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