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2004 (5) TMI 304 - SC - VAT and Sales TaxWhether refractory cement is cement so as to attract liability of export tax? Held that:- Appeal allowed. The word "cement" has not been defined in the relevant notification. Therefore, it has to be understood in the same way as is understood in common parlance. We are, therefore, of the opinion that refractory material produced by the appellant does not fall within the entry "all types of cement" and consequently it is not exigible to levy of export tax.
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