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1964 (11) TMI 88 - GUJARAT HIGH COURTExtract: ....... as cloth and they are, therefore, not covered by entry 29 of Schedule A. In the result our answer to the first question referred to us is in the negative. In view of this answer to the first question, the second question does not arise for consideration. The assessee will pay the costs of the reference to the State. Reference answered accordingly.
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