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1978 (8) TMI 212 - ALLAHABAD HIGH COURTExtract: .......e would be chemicals but should not be treated as such, has mentioned salt petre as one of the commodities which would not answer the description of chemical as used in the notification. This decision settles the point. The revision is, accordingly, dismissed. The assessee is entitled to his costs, which are assessed at Rs. 200. Petition dismissed.
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