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1979 (9) TMI 177 - HC - VAT and Sales TaxExtract: .......n, therefore, the revenue authorities have been right in treating the glass beads as falling in the category of glasswares, the sales whereof are taxable at 10 per cent. The view taken by the revising authority to the contrary is erroneous in law. Both the revisions are hence allowed with costs which I assess at Rs. 200, one set. Petitions allowed.
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