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    <description>The Court upheld the appellate authority&#039;s decision that the products manufactured by the company were chemicals, not pesticides, entitling the company to sales tax exemption under the Haryana General Sales Tax Rules. The judgment emphasized the reliance on expert opinions to determine the classification accurately and highlighted the technical complexity of the dispute. The Court dismissed the writ petition, emphasizing the importance of technical expertise in resolving classification disputes under tax laws.</description>
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