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1973 (1) TMI 93 - ALLAHABAD HIGH COURTExtract: .......s conclusion, it is not necessary to consider the question as to whether borax is a chemical. We, therefore, answer the question referred to us by holding that the borax sold by the assessee was taxable as an unclassified article and not as a chemical. The assessee is entitled to its costs which we assess at Rs. 100. Reference answered accordingly.
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