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2010 (5) TMI 763 - PUNJAB AND HARYANA HIGH COURTWhether the chemicals and enzyme chemicals used in softening the ready-made garments fall under the ambit of entry 49 of the notification dated June 5, 1992 issued under section 18 of the Haryana General Sales Tax Act? Held that:- It is held that as per existing provision, all types of dyes and chemicals as contemplated under entry 49 are excisable/leviable to tax at the first stage of sale for all purposes irrespective of their use in any manner. Thus, the question raised in the present reference petition is accordingly answered against the assessee and in favour of the Revenue.
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