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1987 (4) TMI 450 - RAJASTHAN HIGH COURTExtract: .......as held that the two were different commodities, and constitute two separate categories for purposes of taxation. The question involved therein did not relate to construction of entries like the aforesaid entries Nos. 12 and 36 involved for decision in this revision. Consequently, the revision is dismissed. No order as to costs. Petition dismissed.
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