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1979 (1) TMI 4 - MADRAS HIGH COURT
Extract:
.......s found that component parts are essential parts for internal combustion engines. We do not have any evidence to show that this conclusion of the Tribunal is in any manner unwarranted. We have, therefore, to answer the reference in the affirmative and in favour of the assessee. As the assessee is not represented, there will be no order as to costs.