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1963 (4) TMI 57 - HC - VAT and Sales TaxExtract: .......ry for the purposes of replacing it by new machinery cannot be said to be a part of business of the respondent-company. In our opinion, therefore, the answer to the question referred to us in the present case must be in the negative. We answer it accordingly. The Commissioner will pay the costs of the respondent. Reference answered in the negative.
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