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    <title>1973 (8) TMI 141 - ALLAHABAD HIGH COURT</title>
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    <description>&quot;Marble goods&quot; in the exemption notification was construed broadly to cover articles made or shaped from marble, but not mere waste or accidental by-product. Because the marble chips here were deliberately produced by grinding marble slabs, they were treated as marble goods and their turnover was exempt from tax. The argument that the notification was limited to goods of small-scale industries was not decided, as it had not been raised below and did not survive for adjudication.</description>
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      <description>&quot;Marble goods&quot; in the exemption notification was construed broadly to cover articles made or shaped from marble, but not mere waste or accidental by-product. Because the marble chips here were deliberately produced by grinding marble slabs, they were treated as marble goods and their turnover was exempt from tax. The argument that the notification was limited to goods of small-scale industries was not decided, as it had not been raised below and did not survive for adjudication.</description>
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