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    <title>2016 (9) TMI 1083 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court held that the product manufactured by the appellant, coated fabric also known as leather cloth/rexin, falls under the term &#039;textile&#039; and qualifies under Entry 51 of Schedule B, exempting it from taxation. Additionally, the court ruled that the condition of additional excise duty in lieu of sales tax does not apply to the appellant&#039;s product under Entry 54. As a result, the appellant&#039;s appeals were disposed of in their favor.</description>
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      <description>The court held that the product manufactured by the appellant, coated fabric also known as leather cloth/rexin, falls under the term &#039;textile&#039; and qualifies under Entry 51 of Schedule B, exempting it from taxation. Additionally, the court ruled that the condition of additional excise duty in lieu of sales tax does not apply to the appellant&#039;s product under Entry 54. As a result, the appellant&#039;s appeals were disposed of in their favor.</description>
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