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1970 (4) TMI 125 - SC - VAT and Sales TaxIt has been pointed out that the High Court proceeded to decide whether the banians and chaddies were included in the term "hosiery products ". Such a decision should not have been given by the High Court but should have been left to the assessing authorities dealing with each individual case. In our judgment the High Court ought not to have gone into that matter as it was for the assessing authorities to decide in each case whether the goods which had been subjected to tax were hosiery products.
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