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    <description>The Supreme Court disposed of the appeal concerning the classification of &quot;KADIPROL&quot; under the Gujarat Sales Tax Act, recognizing the issue&#039;s academic nature and lack of revenue implications. The Court declined to remit the matter back to the High Court, leaving the question of classifying similar products under the Common Parlance Test open for future consideration.</description>
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      <description>The Supreme Court disposed of the appeal concerning the classification of &quot;KADIPROL&quot; under the Gujarat Sales Tax Act, recognizing the issue&#039;s academic nature and lack of revenue implications. The Court declined to remit the matter back to the High Court, leaving the question of classifying similar products under the Common Parlance Test open for future consideration.</description>
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