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1976 (10) TMI 132 - HC - VAT and Sales TaxExtract: .......section 8 of the Act, much less can tobacco seed oil or tobacco seed oilcake or tobacco seed cake be said to be tobacco for the purposes of this exemption. Under these circumstances, each of these writ petitions fails and is dismissed with costs. Advocate s fee Rs. 150 in each matter. Rule discharged in each of the two matters. Petitions dismissed.
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