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1980 (2) TMI 229 - MADHYA PRADESH HIGH COURTExtract: .......pes used for the purpose of making furniture or carriers of automobiles. 6.. For all these reasons, our answers to the questions referred to us are that conduit pipes fall under entry No. 30 and M. S. pipes fall under the residuary entry of Schedule II to the Act. Parties shall bear their own costs of this reference. Reference answered accordingly.
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