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1972 (12) TMI 77 - HC - Indian LawsExtract: ....... Rubber Beltings" are not covered by Entry 15 of Schedule A to the Act. Our answer to the first question referred to us is, therefore, in the negative. The second question has not been pressed and it is, therefore, not necessary to answer the same. 30. The assessee will pay the costs of the reference to the Commissioner. 31. Order accordingly.
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