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1975 (11) TMI 142 - HC - VAT and Sales TaxExtract: ........ Apart from this we do not see any reason why copra cannot be considered to be included in the expression coconuts of all varieties . In our view, the expression coconuts of all varieties is wide enough to include copra . We, therefore, see no force in any of the contentions raised. The writ petitions are dismissed with costs. Petitions dismissed.
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