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1970 (12) TMI 77 - GUJARAT HIGH COURTExtract: ....... within the meaning of entry 44E of Schedule C. Our answer to the question referred to this court for its opinion, therefore, is that Bengal light matches and paper caps are covered by entry 44E of Schedule C to the Bombay Sales Tax Act, 15. The opponent-assessee to pay costs of the reference to the State of Gujarat. Reference answered accordingly.
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