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1989 (1) TMI 347 - HC - VAT and Sales TaxExtract: ....... a rubber product , rather than placing it under entry 41 as an article made of rubber. For the above reasons, we agree with the Tribunal that tread rubber is taxable under entry 101, and not under entry 41 though for different reasons. The tax revision case, accordingly, fails and is dismissed. No costs. Advocate s fee Rs. 150. Petition dismissed.
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