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2011 (5) TMI 885 - ALLAHABAD HIGH COURTTaxability of the high density poly ethylene fabric - Held that:- Following the view taken by Mahalaxmi Polyplast Private Limited, Muzaffarnagar [1990 (7) TMI 352 - ALLAHABAD HIGH COURT] H. D. P. E. fabric which is water proof is exempt from payment of tax under the above referred notification and, as such, there is no illegality in the impugned order of the Tribunal. Appeal dismissed.
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