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    <title>Roasted Groundnuts Tax Rate Shifted from 1979 to 2004 Circular for Assessee Transactions.</title>
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    <description>Declared goods - roasted groundnuts - rate of tax - Prior to the promulgation of the 2004 circular the 1979 circular held the field and all transactions in roasted groundnuts as entered into by the assessee be subjected to tax in accordance therewith - HC</description>
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