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2005 (4) TMI 551 - HC - VAT and Sales TaxExtract: .......t 8 per cent with regard to the maize seeds and the maize seed is not included within the definition of the cereals under entry No. 12 of annexure 3 even a liberal meaning is given to the word cereals. 29.. In the result, there is no merit in these writ applications and the same are dismissed. BARIN GHOSH, J. - I agree. Writ applications dismissed.
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