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2011 (10) TMI 570 - HC - VAT and Sales TaxExtract: .......their distinct popular sense meaning. The impugned assessment order dated October 29, 2002 and the revisional order dated March 17, 2003 are set aside to that extent and the assessing authority is directed to reassess the tax treating chewing gums and bubblegums as items under the residuary entry. The writ petition is accordingly allowed. No costs.
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