Rate of tax - 4% or 12% - taking the “common parlance test”, the ballasts, boulders or chips are nothing...

Rate of tax - 4% or 12% - taking the “common parlance test”, the ballasts, boulders or chips are nothing but “mineral” under Sales Tax Act exigible to tax at the rate of 4% as per Entry 117 of the taxable list. - HC .....

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