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2006 (3) TMI 742 - HC - VAT and Sales TaxExtract: .......nd justified in holding that none of the items like jars, tins and laminated pouches would come within the purview of “raw material”, “component part” and “input” under Entry 80/1. Accordingly, we rejected these appeals filed by the petitioner. 40. In the result, petitions fail and accordingly they are dismissed.
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