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1984 (10) TMI 50 - HIGH COURT OF ORISSA AT CUTTACKExtract: ....... A.P.) and 1984 55 STC 47 (Nemichand Parasmal and Company v. Deputy Commercial Tax Officer), we hold that sugar-candy is liable to levy of/sales tax under Entry No. 86 (during the relevant period) of List C, i.e., List of goods subject to sales tax, 7. In the result, therefore, the writ petition stands dismissed. There will be no order as to costs.
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