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1996 (3) TMI 501 - WEST BENGAL TAXATION TRIBUNALExtract: ......., regardless of end-use, goods which will come under that description will be covered by entry No. 51. In that view of the matter, we hold that the seizures dated September 23, 1995 and September 25, 1995 were validly made. The application is, therefore, dismissed without any order for costs. The interim order stands vacated. Application dismissed.
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