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1994 (1) TMI 269 - ALLAHABAD HIGH COURTExtract: .......tax will have to be restricted only to one stage. The classification of goods under the State law, therefore, is not always irrelevant. No other point was pressed in these revisions. In view of the aforesaid discussion, I find no force in these revisions and the same are hereby dismissed. The parties shall bear their own costs. Petitions dismissed.
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