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1969 (7) TMI 99 - ORISSA HIGH COURTExtract: .......age. We express no view on this contention. 7.. In the result we would answer the question by saying that sataranjis are carpets and fall within the ambit of entry 40 and outside entry 33. The Tribunal took a wrong view. The reference is accepted. In the circumstances, we make no order as to costs. PATRA, J.-I agree. Reference answered accordingly.
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