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1979 (11) TMI 235 - ALLAHABAD HIGH COURTExtract: .......ings and leather washers are not taxable as mill stores under Notification No. ST-747/X-950 (22)-67 dated 1st March, 1968, and the revising authority was justified in treating them as leather goods liable to tax at the lower rate of tax. Since nobody has appeared for the respondent-assessee, there shall be no order as to costs. Petitions dismissed.
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