2001 (5) TMI 929

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....s. No affidavit has been filed. 2.. In the judgment dated September 21, 1984 passed in C.R. No. 12432(W) of 1976 (Gulabchand Harekchand v. State of West Bengal) Reported in [1985] 59 STC 224 (Cal).   in a co-ordinate jurisdiction it was held that tax cannot be levied on "gudakhu" as this is covered by the expression "tobacco". The petitioner's claim for exemption under rule 3(28)(b) of ....

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....x. Therefore, the earlier judgment of the co-ordinate jurisdiction which was merged with the judgment of the division Bench by upholding the same up to 28th April, 1979 has a binding effect in this matter. 4.. Under the circumstances, rule is made absolute. Interim order, if any, stands confirmed. 5.. Thus, the writ petition stands disposed of. No order is passed as to costs. 6.. Since th....