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2008 (3) TMI 744 - HIMACHAL PRADESH HIGH COURTExtract: .......d the maize, in question, from agriculturists and so it was an item included in Schedule-B to the Act. If that is so, it was not subject to tax under Section 5-A of the Act, because Section 5-A applies to goods other than those specified in Schedule-B as already stated above. Issue (ii) is answered accordingly. Reference stands finally disposed of.
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