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    <title>1997 (1) TMI 364 - CEGAT, NEW DELHI</title>
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    <description>A notification granting exemption to bleach liquor was held to extend to sodium hypochlorite in diluted form, not merely to calcium hypochlorite. The Tribunal relied on an earlier decision that had already construed bleach liquor to include sodium hypochlorite and noted that the Supreme Court had dismissed the appeal against that view. Following that settled interpretation, the assessee&#039;s claim to exemption was accepted.</description>
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      <title>1997 (1) TMI 364 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92871</link>
      <description>A notification granting exemption to bleach liquor was held to extend to sodium hypochlorite in diluted form, not merely to calcium hypochlorite. The Tribunal relied on an earlier decision that had already construed bleach liquor to include sodium hypochlorite and noted that the Supreme Court had dismissed the appeal against that view. Following that settled interpretation, the assessee&#039;s claim to exemption was accepted.</description>
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