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1982 (4) TMI 266 - HC - VAT and Sales TaxExtract: ....... 1979 UPTC 866 (SC) in which dryer felts made out of cotton or woollen yarn were held to be textiles. To conclude, therefore, in my opinion tartaric acid has been rightly treated as a medicine by the appellate and the revising authorities. The revision hence fails and is dismissed with costs to the respondentassessee, which are assessed at Rs. 200.
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