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1999 (9) TMI 931 - ALLAHABAD HIGH COURTExtract: ....... as scents and perfumes. The aforesaid items were, therefore, taxable only as chemicals and the Tribunal was wrong in upholding their taxability as scents and perfumes. 8.. These revision petitions are, therefore, allowed and the Tribunal is directed to pass a fresh orders on the dealer s appeals in accordance with this judgment. Petitions allowed.
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