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1974 (6) TMI 54 - HC - VAT and Sales TaxExtract: ....... question of residuary entry 22 of Schedule E. Therefore, our answer to the reference would be that the motor valves in question would attract duty under specific entry 42B of Schedule C and not under the residuary entry 22 of Schedule E. The respondents shall pay the costs of the petitioner-State for this reference. Reference answered accordingly.
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