Cutting Oil Not a "Lubricant" Under Gujarat Sales Tax Act; Classified Under Entry 34, Not Entry 15.

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....Classification of utting oil - merely because the product also has a lubricating effect, cannot be classified as "lubricant" under entry 15 of Schedule II, Part A to the Act, sale of cutting oil is classifiable under entry 34 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969 - HC....