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2011 (5) TMI 8 - ALLAHABAD HIGH COURTDip reading method or floating method - measurement of molasses - Held that: the reasons given for adopting the dip method cannot be faulty as ultimately the molasses is a liquid and it has to be stored in tank - As the tanks are concerned they are used as per the specification prescribed by Bureau of Indian Standards and therefore, it is possible scientifically considering the length, breadth, height and density of the liquid to work out its weight by volume - The appeal stands dismissed against of assessee.
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