1988 (6) TMI 312

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....ether the hessian cloth bags with polythene lining and craft paper fall under entry 19 or entry 67 of the First Schedule.   The Tribunal has held that they fall under entry 67 of the First Schedule. This is challenged by the State stating that under entry 67 of the First Schedule, hessian cloth and jute twine are taxable. But, in this case, the hessian cloth is provided with a polythene li....