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1980 (1) TMI 187 - HC - VAT and Sales TaxExtract: .......coloured leather will answer the description in section 14(iii) of the Central Sales Tax Act and that, therefore, this turnover will be liable to only a single point levy, as contemplated by section 15 of that Act. Since we have also taken the same view in T.C. Nos. 894 and 895 of 1977, this tax revision case is also dismissed. Ordered accordingly.
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