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1984 (3) TMI 363 - ALLAHABAD HIGH COURTExtract: ....... section 4 of the Act cannot be negatived. If the State wanted to tax beltings of all kinds it has to amend the general notification issued under section 4 by deleting cotton fabric belts from the notification issued under section 4 of the Act. In view of the above there is no merit in the revision. The revision is accordingly dismissed with costs.
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