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    <title>2000 (10) TMI 951 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the revision, holding that steel, cement, and paints are not eligible for registration under the Central Sales Tax Act, 1956, as they do not fall within the definition of &quot;stores&quot; used in the manufacture of finished goods. The revision lacked merit, and the parties were ordered to bear their own costs. Petition Dismissed.</description>
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      <description>The court dismissed the revision, holding that steel, cement, and paints are not eligible for registration under the Central Sales Tax Act, 1956, as they do not fall within the definition of &quot;stores&quot; used in the manufacture of finished goods. The revision lacked merit, and the parties were ordered to bear their own costs. Petition Dismissed.</description>
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