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2007 (3) TMI 719 - HC - VAT and Sales TaxExtract: ........ Respectfully following the aforesaid decision of this court it is held that the toner and developer are not the parts of the photocopier machine and they are not eligible for exemption. In the result, both the revisions are allowed. Order of the Tribunal is set aside. Tribunal is directed to pass appropriate orders under section 11(8) of the Act.
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