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1981 (12) TMI 149 - GUJARAT HIGH COURTExtract: .......aw in taking the view that merta lime, sojat lime and gotan lime are covered by entry 9 of Schedule II, Part A, to the Act. The question referred for our opinion is, therefore, answered accordingly, that is to say, against the revenue and in favour of the assessee. There will be no order as to costs of the reference. Reference answered accordingly.
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