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1966 (2) TMI 60 - HC - VAT and Sales TaxExtract: ....... for treating charcoal differently. In our opinion, charcoal is covered by entry No. 1 of Part III of Schedule II of the Act and sales of charcoal are taxable at 2 per cent. 4.. We answer the reference in the manner indicated above and direct that the Revenue shall pay all costs of this reference. Hearing fee Rs. 75. Reference answered accordingly.
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