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    <title>2014 (7) TMI 1089 - BOMBAY HIGH COURT</title>
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    <description>Cement Bonded Board was treated as falling within the sales tax entry covering timber, bamboo, plywood, hardboard, particle board and similar boards of wood or other ligneous material, because the entry was read in its ordinary commercial sense and the Tribunal&#039;s classification matched that language. As the Tribunal&#039;s view disclosed no legal misdirection, no substantial question of law arose for reference under section 61. The request to compel a reference was therefore rejected and the classification remained undisturbed.</description>
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      <description>Cement Bonded Board was treated as falling within the sales tax entry covering timber, bamboo, plywood, hardboard, particle board and similar boards of wood or other ligneous material, because the entry was read in its ordinary commercial sense and the Tribunal&#039;s classification matched that language. As the Tribunal&#039;s view disclosed no legal misdirection, no substantial question of law arose for reference under section 61. The request to compel a reference was therefore rejected and the classification remained undisturbed.</description>
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