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1989 (5) TMI 310 - ORISSA HIGH COURTExtract: .......om tobacco. In these circumstances, the classification is quite reasonable. Hence, there is no reasonable ground to strike off zarda from the relevant entry and treat the same as tobacco so as to make it tax-free. 18.. In the result, the writ petition is dismissed. There will be no order for costs. G.B. PATNAIK, J.-I agree. Writ petition dismissed.
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