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1987 (1) TMI 478 - MADRAS HIGH COURTExtract: .......garding rayon yarn waste and staple fibre waste are not liable to be taxed under the Central Sales Tax Act, especially when there is no definition of the word business available in the Central Sales Tax Act during the relevant time. Accordingly, these tax revision cases are dismissed with costs (one set). Counsel s fee Rs. 500. Petitions dismissed.
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