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2011 (10) TMI 559 - UTTARAKHAND HIGH COURTExtract: .......ified in setting aside the order of the first appellate court passed by the Joint Commissioner (Appeals) as well as the order passed by the assessing authority, Commissioner, Sales Tax. The Tribunal was also justified in holding that shrink wrapping film was covered under form C. In view of the aforesaid, the revisions lack merit and are dismissed.
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