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Court Examines if Hooka with Brass or Iron Base Qualifies as "Utensil" Under Haryana Sales Tax Regulations.

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Full Text of the Document

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....Classification of goods -whether the Hooka, (brass/iron base) manufactured and sold by the petitioner is a "utensil" - Hooka and its parts manufactured/sold by the petitioner partake the nature of a "utensil" - Haryana sales tax - HC....