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1974 (6) TMI 33 - AT - VAT and Sales TaxExtract: ....... rsquo was a tobacco preparation and not a tobacco product. 11. Following these decisions it must therefore be held that Mainpuri tobacco is to tobacco product exempted from tax under Entry No. 42 of the Sch. I appended to the Act. 12. The appeals are allowed and the cases remanded to the assessing authority for revising the assessment accordingly.
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