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1979 (4) TMI 142 - HC - VAT and Sales Tax
The High Court of Allahabad dismissed the revision petition regarding whether "lal and chura" fall under cooked food or foodgrains category. Lal is considered puffed rice obtained by parching, similar to kheel and chirwa, which are different forms of rice. The court's decision aligns with previous rulings and the revising authority's view was upheld. The revision petition was dismissed with no costs.
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