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1979 (11) TMI 234 - MADRAS HIGH COURTExtract: ....... would definitely be used to make the textile or ply. In view of this finding, even on the basis of the narrow construction which the petitioner wants to put on the term cotton yarn occurring in serial No. 3 of the Second Schedule, the turnover was not liable to tax. Consequently, the revision petition fails and it is dismissed. Petition dismissed.
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