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1996 (1) TMI 393 - PATNA HIGH COURTExtract: .......ent tube, starter, choke and phatti when sold separately instead of sale of complete appliance would not be covered under entry 18 of Schedule A to the Haryana General Sales Tax Act, 1973, and the dealer would not be liable to pay sales tax on these items when sold separately at the rate of 10 per cent. No costs. Reference answered in the negative.
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