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1973 (6) TMI 58 - HC - VAT and Sales TaxExtract: .......ion raised as under On the facts and in the circumstances of the case, oil engines prior to 14th March, 1960, and spare parts thereof prior to 27th September, 1960, fall under entry 15 of Schedule C to the Bombay Sales Tax Act, 1959, for purposes of levy of tax. There should be no order as to costs in this reference. Reference answered accordingly.
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