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1961 (8) TMI 22 - HC - VAT and Sales TaxExtract: .......legant nor simple, but its true meaning is clear and unmistakable. The silk choli bits and saris do not fall within the exception provided for in clause (i) and are therefore subject to the additional levy as prescribed under section 3(2) of the Act. The revision petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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