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2011 (1) TMI 1297 - MADRAS HIGH COURTWhether, in the facts and circumstances of the case, the Appellate Tribunal is right in holding that 'grease gun' supplied by the petitioner will not fall under entry 79(i) of Part B of the First Schedule to the TNGST Act, but falls under the residuary entry? Held that:- The "grease gun" is a tool/implement as described in Sl. No. 79(i) of Part B of the First Schedule to the TNGST Act and consequentially, the rate of tax applicable is only four per cent as held by the Appellate Assistant Commissioner in its order dated March 6, 2000. The order of the Tribunal is, therefore, set aside. The question of law raised is accordingly answered in favour of the petitioner. The revisions are allowed.
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