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2004 (5) TMI 548 - HC - VAT and Sales TaxExtract: .......ut with a view to illustrate if the names are given, it does not mean that the entry is restricted for the brand names indicated therein. 6.. In our opinion, the question is required to be answered in favour of the Revenue and against the assessee. Accordingly, the reference is disposed of with no orders as to costs. Reference answered accordingly.
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