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1994 (12) TMI 306 - MADRAS HIGH COURTExtract: .......lti-point instead of 8 per cent single point. Accordingly, there is no infirmity in the order passed by the Tribunal in holding that the PVC sheets cannot be brought under entry 145 of the First Schedule to the Act. In that view of the matter, the revision filed by the department is dismissed. There will be no order as to costs. Petition dismissed.
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