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1991 (1) TMI 414 - HC - VAT and Sales TaxExtract: ........ It may also be noted here that by Act No. 27 of 1985 with effect from August 1, 1985, entry 118(iii) was substituted to include Polythene drums within the purview of entry 118, which indicates the legislative intention quite clearly. 6.. For the above reasons, these writ petitions are allowed. Rule made absolute. No costs. Writ petitions allowed.
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