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2004 (4) TMI 564 - ALLAHABAD HIGH COURTExtract: .......ills 1975 35 STC 634 1975 UPTC 429. Badh (baan) is not primarily meant for use in weaving, therefore, it is not a yarn. It will not fall either under the entry No. 55 or entry No. 25. Therefore it is taxable as unclassified item. In the result the revision is allowed. The order of the Tribunal is set aside and the assessment order is restored back.
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