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2003 (7) TMI 678 - HC - VAT and Sales TaxExtract: .......the article which identifies it in the mind of the consumer. Thus by applying the common parlance theory or by applying the functional test both laid down by the Supreme Court conclusion is irresistible that disposable syringe can never be treated as an article of plastic. We do not find any merit in these revisions. They are accordingly dismissed.
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