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2009 (9) TMI 896 - UTTARAKHAND HIGH COURTExtract: .......g the expression, seeds of all kinds , has clearly manifested its intention of including actually each and every kind of seeds, except of course oil-seeds, from the imposition of tax liability. The Tribunal was justified in its view with which we fully concur and find no merit in this petition, which is dismissed, but without any order as to costs.
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