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1962 (3) TMI 76 - HC - VAT and Sales TaxExtract: .......he use for such other purpose there cannot be any difference in the rate of tax and the levy of tax was upheld as that of the sewing thread and it was held that the tax cannot be levied at general rate. Following the same analogy, I am of the opinion that there is no substance in the revision petition, which is hereby dismissed. Petition dismissed.
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