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1991 (9) TMI 333 - ORISSA HIGH COURTExtract: ....... Accordingly, our answer to the reference is that the Tribunal was justified in holding that air-circulators and exhaust fans were electric fans, and consequently, were to be taxed at the first point of sale in a series of sales by successive dealers during the year 1979-80. No costs. S.K. MOHANTY, J.-I agree. Reference answered in the affirmative.
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