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1978 (1) TMI 158 - HC - VAT and Sales TaxExtract: ....... not fall under item 41. Accordingly, it is liable to be taxed under the general provisions as any other goods at 3 per cent and not at single point at 9 per cent as found by the Board. The appeal is accordingly partly allowed and the Board is directed to revise the rate of assessment as per the order of this Court. No costs. Appeal partly allowed.
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