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2000 (1) TMI 953 - HC - VAT and Sales TaxExtract: .......ntry 143, it attracts tax at higher rate which will not be in the general interests of dealers/consumers though in the particular case, it suits the assessee to raise the contention that ammonia paper does not fall under entry 143. We see no ground to admit the tax revision cases. The tax revision cases are dismissed. No costs. Petitions dismissed.
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