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1976 (9) TMI 72 - ITAT MADRASExtract: ....... items are exempted from sales tax. Hence, we find this point accordingly in favour of the assessee. 8. In the result, the appeals are allowed in respect of the disputed turnovers of cotton and hair beltings and the assessee is entitled to exemption on a turnover of Rs. 4,093.63 at 5 for the year 1973-74 and Rs. 99,987.28 at 5 for the year 1974-75.
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