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1991 (1) TMI 407 - HC - VAT and Sales TaxExtract: ....... to be sold in tins, cans, bottles or packings for the purpose of the rate of tax under entry 103. We find therefore no error committed by the assessing authorities in imposing tax at the rate as under entry 103 of the First Schedule to the Act. The two revision petitions carry no merit. Accordingly they are dismissed. No costs. Petitions dismissed
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