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2006 (3) TMI 696 - HC - VAT and Sales TaxExtract: ........ The State Government clearly acted beyond its authority in notifying singhada in Schedule II as an item of kirana goods liable to tax. To that extent, the notification is invalid. The petitions are allowed. The petitioners shall not be liable for payment of tax on the sale and purchase of singhada irrespective of its being green (fresh) or dried.
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