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1991 (3) TMI 357 - GUJARAT HIGH COURTExtract: .......ed in item No. 19 in the First Schedule to the Central Excises and Salt Act. 7.. We, therefore, answer the question in the affirmative, i.e., against the State and in favour of the opponent. There shall be no order as to costs. Reference answered in the affirmative. Reported as Shah Textile Mills Pvt. Ltd. v. State of Gujarat 1992 85 STC 515 (Guj).
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