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1955 (7) TMI 8 - PEPSU HIGH COURTExtract: .......he case is, therefore, remanded to the Excise and Taxation Commissioner with the following directions 1.. A regular notice should be issued to the assessees as to why their taxable turnover should not be enhanced. 2.. While the tractors should be taxed, the implements of the nature referred to above should be exempted from sales tax. Case remanded.
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