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1995 (8) TMI 303 - MADRAS HIGH COURTExtract: .......rtment, by confirming the order passed by the Tribunal, which held that adhesives are not chemicals. Accordingly, we uphold the order passed by the Tribunal in levying tax at 4 per cent, by not treating the adhesives as chemical. In that view of the matter, this tax case (revision) filed by the department is dismissed. No costs. Petition dismissed.
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