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1988 (4) TMI 402 - HC - VAT and Sales TaxExtract: .......ur view this decision supports our finding that P.V.C. leather cloth is not textiles within the meaning of item 1 of the Schedule to the Entry Tax Act. For these reasons, these petitions are allowed and accordingly the impugned proposition notices are quashed. In the circumstances of the case, the parties to bear their own costs. Petitions allowed.
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