1982 (2) TMI 268

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..... correct in holding that sewing thread is exigible to tax at the rate prescribed in serial No. 3 of the schedule of taxable goods?" Otherwise stated, the point in dispute is whether cotton sewing thread is cotton yarn exigible to tax at 2 per cent or is an independent goods for which no special rate is prescribed and as such would be taxable at 5 per cent as envisaged by section 5 of the Orissa Sa .....

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