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1987 (4) TMI 458 - HC - VAT and Sales TaxExtract: .......he expression live-stock . So we are unable to accept that contention. For the reasons stated above, we hold that the authorities are justified in classifying chicks as general goods. Therefore all the writ petitions are dismissed. But, in the circumstances, there shall be no order as to costs. Advocate s fee Rs. 150 each. Writ Petitions dismissed.
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