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2016 (4) TMI 1186 - HC - VAT and Sales TaxEntry No.71 - whether the material which is being purchased and sold by the appellant is rightly excluded from entry No.71? - examination of matter by Advance Ruling Authority - Held that: - when we are not satisfied even after examining in detail that the Entry No.71 can be applied to the products or the items which are being dealt with by the appellant, no useful purpose would be served by examining the matter on the ground that there is no detailed discussion or examination by the Advance Ruling Authority - appeal dismissed - decided against appellant.
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