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1982 (2) TMI 268 - ORISSA HIGH COURTExtract: .......cotton yarn and is liable to tax at the rate prescribed for taxing the turnover of cotton yarn. Our answer, therefore, is against the revenue and we must hold that the appropriate rate of tax is 2 per cent and not 5 per cent. There will be no order for costs. BEHERA, J.-I agree with my Lord, the Chief Justice. Reference answered in the affirmative.
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