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1993 (3) TMI 333 - KARNATAKA HIGH COURTExtract: .......jected to tax under the Act. The statutory presumption arising under section 6A(2) has not been displaced by the petitioner in the instant case, by showing that these articles are only controlled commodities. In these circumstances, we are of the view that the petition has to fail. The revision petition is accordingly dismissed. Petition dismissed.
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