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1998 (7) TMI 655 - HC - VAT and Sales TaxExtract: .......ation dated April 30, 1977. It is a cereal, other than a cereal as defined in section 14 of the Central Sales Tax Act, 1956. As such, it is entitled to be taxed at the rate provided under the said notification only. Accordingly, the revision application fails and the same is hereby dismissed. There shall be no order as to costs. Petition dismissed.
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