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2004 (5) TMI 567 - ALLAHABAD HIGH COURTExtract: .......een followed recently in 2003 38 STR 608, in the case of dealer itself. The finding of the Tribunal on this issue is confirmed and it is held that cardigan and pullovers are taxable as woollen hosiery and not as woollen goods . The finding of the Tribunal on this issue is confirmed. In the result the revision is allowed in part, as indicated above.
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