1984 (2) TMI 310

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....s Tax, U.P., Lucknow, against an order dated 26th July, 1982 passed by the Sales Tax Tribunal, Aligarh Bench, Camp Meerut the short question which arises for consideration is whether corrugated board boxes fall within the category of cardboard boxes and as such were taxable at the rate of two per cent under entry No. 27 of Notification No. ST-II-1363/X dated 5th April, 1961 or were liable to be ta....