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1996 (8) TMI 477 - WEST BENGAL TAXATION TRIBUNALExtract: .......s of no relevance, as it is the identity of the goods and not the enduse which has to be considered for deciding upon the exigibility to taxation under the notification. 12.. In the result the application is dismissed. There shall be no order as to cost. L.N. RAY (Chairman).-I agree. S.N. MUKHERJEE (Judicial Member).-I agree. Application dismissed.
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