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1995 (6) TMI 197 - HC - VAT and Sales TaxExtract: .......ble only when the raw material was groundnut only but not otherwise and accordingly laid down that entry 24(b) could not be availed in cases of solvent groundnut oil extracted from the groundnut-cake. 4.. We have to hold that there is no illegality in the orders impugned in these appeals. Accordingly, these appeals are dismissed. Appeals dismissed.
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