Court Rules Jute Gunny Bags Not 'Rags' for Tax Purposes Due to Lack of Evidence by Revenue Authorities.

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....Classification - Manufacture of Pulp from the waste of jute bags or gunny bags - Revenue could not point out to a single dictionary or could take us through any technical literature which even remotely suggests that jute gunny bags come under the category of 'rags' in the context of paper technology - SC....