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1963 (9) TMI 43 - HC - VAT and Sales TaxExtract: .......he same Amending Act, which inserted also sub-section (3) of section 8. On this construction of the statutory provisions, the petitions must succeed. Quite apart from that, the same result must also follow my view that electricity is goods under the general law. The petitions are allowed with costs-one set. Counsel s fee Rs. 100. Petitions allowed.
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