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    <description>The Tribunal ruled in favor of the petitioner, holding that the disputed items were correctly classified under item (xxviii) of entry 54B and were taxable at four per cent. The interest levied by the Revenue was deemed unnecessary as the petitioner had paid tax according to their returns. The application succeeded, with no costs awarded.</description>
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      <description>The Tribunal ruled in favor of the petitioner, holding that the disputed items were correctly classified under item (xxviii) of entry 54B and were taxable at four per cent. The interest levied by the Revenue was deemed unnecessary as the petitioner had paid tax according to their returns. The application succeeded, with no costs awarded.</description>
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