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1995 (3) TMI 458 - MADRAS HIGH COURTExtract: .......ct. Therefore, we uphold the order passed by the Tribunal in holding that formaldehyde would fall under item 138 of the First Schedule to the Act. Accordingly we consider that there is no infirmity in the order passed by the Tribunal. In that view of the matter the tax case revision filed by the State stands dismissed. No costs. Petition dismissed.
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