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1996 (5) TMI 404 - KARNATAKA HIGH COURTExtract: .......ticles , for the purpose of sub-section (3) of section 5 of the Act read with Sl. No. 65 of the Second Schedule thereof, making the same liable for tax at the rate of 12 per cent. 9.. For the said reasons, in our opinion, the impugned order of the Tribunal requires no interference. The revision petition is accordingly dismissed. Petition dismissed.
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