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    <description>Physical verification of the goods showed that the products were essentially coir products, with latex used only in a small proportion to give shape, and not rubberised coir products. Because the Tribunal was the final fact-finding authority and its classification was based on inspection of the goods, there was no basis to interfere with its finding that the disputed turnover related to coir products. The turnover therefore qualified for exemption under the notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959.</description>
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