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2002 (2) TMI 1299 - ORISSA HIGH COURTExtract: .......ding to the taxing statute covers all other articles unless expressly provided to be tax-free. Accordingly, we do not find any error to have been committed by the Tribunal in coming to the conclusion it did. The tax revision, therefore, fails and is dismissed. There shall, however, be no order as to cost. P.K. PATRA, J.-I agree. Petition dismissed.
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