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1967 (2) TMI 85 - HC - VAT and Sales TaxExtract: .......atter to the original assessing authority with a direction that he may examine the petitioners contention regarding the exact nature of these items, classify them as machine parts and accessories and impose tax on the former under entry 20 of Schedule II and on the latter under sub-section (1) of section 5 of the Act. No costs. Ordered accordingly.
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