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1991 (1) TMI 401 - RAJASTHAN HIGH COURTExtract: .......not possible to conject that the commodity sold was not fish-meal and that the same was liable to be taxed treating it to be poultry-feed. The exemption granted is widely worded and there being no exemption to the same, the Tribunal rightly held it to be exempted from taxation. In the result, the revision fails and is dismissed. Petition dismissed.
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