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1996 (1) TMI 421 - MADRAS HIGH COURTExtract: .......item 81. It is also significant to note that there cannot be one rate for the machinery as a whole and another rate for its spare parts. Accordingly, we hold that the Tribunal was correct in levying tax at 6 per cent on the disputed turnover under item 81 of the First Schedule. In the result, the revision is dismissed. No costs. Petition dismissed.
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