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1974 (9) TMI 106 - HC - VAT and Sales TaxExtract: .......because the entry is confined to alloy of copper, tin, nickle and zinc only. The opinion of the Sales Tax Officer that this product being an alloy of zinc and aluminium is liable to be taxed as an unclassified item appears to be justified. There is no substance in these writ petitions. They are accordingly dismissed with costs. Petitions dismissed.
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