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2009 (2) TMI 456 - SC - VAT and Sales TaxWhether the subject tools are in the nature of accessories to machines and, therefore, liable to entry tax? Held that:- Appeal dismissed. What was argued before us was that lathe and drilling machines are non-functional without the subject tools whereas in the above paras before the authorities below, the assessee submitted that lathe and drilling machines can function without the subject tools. We may also note that the assessee has not led evidence before the adjudicating authority to show whether the lathe and drilling machines were non-functional in the absence of the subject tools.
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