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1975 (2) TMI 106 - HC - VAT and Sales TaxExtract: .......nd spirit varnishes. The Tribunal, therefore, was right in the view that it has taken that french-polish comes within the meaning of the word varnish and, as such, liable to be assessed at the rate provided under the Second Schedule to the Act, at item No. 97. Accordingly, this revision petition fails and is dismissed. No costs. Petition dismissed.
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