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1997 (9) TMI 555 - MADRAS HIGH COURTExtract: .......by the assessee during the relevant years must have to be construed as cotton fabrics , falling under the substituted entry No. 4 of the Third Schedule to the TNGST Act and liable to be exempted from tax, pursuant to the provisions contained in section 8 of the CST Act. 21.. In fine, all these revisions are dismissed. No costs. Petitions dismissed.
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