1979 (8) TMI 197

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....fied item?" As the law has been amended this reference is decided as revision under section 11 of the U.P. Sales Tax Act. The revising authority held "adhesive" appears to have been prepared by chemicals and used for industrial purposes. It was therefore chemical. As it is locally purchased the assessee was held not liable to pay any tax on it. In Commissioner, Sales Tax v. Prayag Chemical Works[....