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2004 (1) TMI 642 - KARNATAKA HIGH COURTExtract: ....... general entry. Therefore, the Tribunal was right in classifying nitrous oxide as falling under entry No. 21 in Part S of the Second Schedule and rejecting the request of the petitioner to treat it as a chemical falling under entry No. 10-A in Part C of the Second Schedule. The petition has no merits. It is accordingly rejected. Petition dismissed.
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