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1968 (7) TMI 66 - GUJARAT HIGH COURTExtract: .......t both shelving racks and binstaks are steel furniture within the meaning of entry 44H of Schedule C to the Act. We, therefore, answer the questions referred to us as follows Question No. Answer. (1) In the affirmative. (2) In the affirmative. The assessee will pay the costs of this reference to the State of Gujarat. Reference answered accordingly.
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