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2004 (5) TMI 555 - HC - VAT and Sales TaxExtract: .......lowed in State of Maharashtra v. Maha Laxmi Stores 2003 129 STC 79 (SC) 2003 1 SCC 70. In view of the aforesaid judgments I am of the opinion that grinding of sabut masala does not amount to manufacture within the meaning of section 2(e-1) of the U.P. Sales Tax Act. In the result there is no merit in the revisions. Both the revisions are dismissed.
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