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2008 (10) TMI 612 - MADRAS HIGH COURTExtract: .......sponds to the scope of the entry in item No. 19 of the First Schedule to the Central Excises and Salt Act, tarpaulins must fall within the substituted entry No. 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act and consequently, tarpaulins are liable to be exempted from tax. Following the same, these revisions petitions are dismissed.
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