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1987 (11) TMI 362 - HC - VAT and Sales TaxExtract: .......der seeds would thus be taxable at 8 per cent, the powders thereof not treated as spices cannot fall under the net of this entry. We hold that the Tribunal was correct in the view that the goods specified do not come under item 27 and could be taxed only as general goods. The tax revision fails and it is, accordingly, dismissed. Petition dismissed.
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