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Classification of goods - carbon paper, stamp pad & ink of stamp pad and covert (eraser) - stationary items or not - If the Department intends to classify the goods under a particular heading or sub-heading different from that claimed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof - HC

VAT and Sales Tax - Classification of goods - carbon paper, stamp pad & ink of stamp pad and covert (eraser) - stationar .....

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