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2004 (5) TMI 540 - HC - VAT and Sales TaxExtract: .......s would be classifiable under entry C-II-37 and not classifiable under entry C-II-106. 35.. Accordingly, we answer all the three questions referred to us in the negative, i.e., in favour of assessee and against the Revenue. 36.. The sales tax reference is disposed of in the above terms, with no order as to costs. Reference answered in the negative.
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