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    <title>1998 (7) TMI 655 - ALLAHABAD HIGH COURT</title>
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    <description>The court determined that malt, derived from barley, is classified as a foodgrain under the notification dated April 30, 1977. Consequently, malt should be taxed at the rate applicable to foodgrains under the said notification. The revision application was dismissed, affirming that malt is entitled to be taxed under the notification and not as an unclassified item.</description>
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    <pubDate>Thu, 16 Jul 1998 00:00:00 +0530</pubDate>
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      <title>1998 (7) TMI 655 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159129</link>
      <description>The court determined that malt, derived from barley, is classified as a foodgrain under the notification dated April 30, 1977. Consequently, malt should be taxed at the rate applicable to foodgrains under the said notification. The revision application was dismissed, affirming that malt is entitled to be taxed under the notification and not as an unclassified item.</description>
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