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1998 (12) TMI 602 - HC - VAT and Sales TaxExtract: ....... the rate of 10 per cent. Substituted w.e.f. July 1, 1987 by Act 18 of 1987. 5.. For the above reasons we agree with the submission made by the learned Government Pleader that the Appellate Tribunal was in error in holding that agarbathis are liable to tax as an unclassified item. In the result, the T.R.C. succeeds and is allowed. Petition allowed.
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