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2010 (2) TMI 1107 - PATNA HIGH COURTWhether or not vacuum cleaner is an unspecified item within the meaning of section 12(1) of the Act, or is covered by entry 33 of the notification under section 11, or is covered by entry 81 of the notification under section 12? Held that:- There is no doubt or difficulty in concluding that the petitioner's product is covered by entry 81 of the notification under section 12. The position would have been different had any doubt or difficulty arisen about the applicability of any other entry, in the absence of which there is no doubt or difficulty in our minds that entry 81 of the notification under section 12 is attracted. Entry 33 of the notification under section 11, on which heavy reliance has been placed by learned counsel for the petitioner, is indeed a misleading argument. The scope of section 11, as indicated hereinabove, is very different and not relevant in the present context. As noticed hereinabove, the notification under section 12 states that taxation at the rate of twelve percentum on the assessee's turnover shall be applied with effect from April 1, 1982. The four periods in question are obviously covered by this entry.
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