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1961 (1) TMI 65

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....question formulated for the decision of this Court is: "Whether item no. 20 in the schedule to Government notification no.11689-F. dated 8th August, 1951, covers individual retail sales of small lengths of handloom yardage cloth whose price does not exceed Rs. 10 a piece, which are cut out at the time of sale from a piece of such cloth, commonly known as 'than' the price of which exceeds Rs. 10 pe....