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1973 (4) TMI 110 - MADRAS HIGH COURTExtract: .......r item 4 of Schedule III. Tarpaulin as a finished product is a different marketable commodity and it cannot be said that it is either sold as a textile or it continues to have the properties and characteristics of cloth. The result is the Tribunal s view is upheld and the tax case is dismissed with costs. Advocate s fee Rs. 150. Petition dismissed.
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