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1995 (2) TMI 430 - ANDHRA PRADESH HIGH COURTExtract: .......ough there was no difficulty in understanding them as component parts of compressor or electrical motor. Applying this test, it held that the said goods are not component parts of a refrigerator. We approve the approach of the Tribunal and accordingly we find no merit in these Tax Revision Cases. They are accordingly dismissed. Petitions dismissed.
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