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1979 (8) TMI 197 - HC - VAT and Sales Tax

  1. 1984 (1) TMI 287 - HC
The High Court of Allahabad decided that adhesive falls under the category of chemical. The revising authority held that adhesive is prepared by chemicals and used for industrial purposes, making it a chemical. The court set aside the order of the Additional Revising Authority and directed a fresh decision.

 

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