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1976 (9) TMI 153 - HC - VAT and Sales TaxExtract: ....... the meaning of serial No. 33 of the list of tax-free goods and, therefore, sale thereof would be exempt from tax. (2) In the facts and circumstances of the case, sale of pillow covers is exigible to sales tax not being covered by the aforesaid entry. We make no order for costs of these references. PANDA, J.-I agree. Reference answered accordingly.
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