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2017 (5) TMI 1610 - MADRAS HIGH COURTWhether the purchase of horn meal and hoof meal and consequential export thereof is exempted from levy of tax in terms of Section 5(3) of the Central Sales Tax, 1956? Held that:- The very same issue decided in the case of State of Tamil Nadu Versus Lanka Traders Bone Mills [2017 (5) TMI 1609 - MADRAS HIGH COURT], where it was held that the Tribunal were fully justified in holding that the respondent dealer is entitled for the benefit of exemption under Section 5(3) of the Act, apart from the fact that the Tribunal, on facts, in earlier case, has held that the bone meal and horn meal are Organic manures. Tax case revision dismissed.
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