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1970 (3) TMI 126 - HC - VAT and Sales TaxExtract: ....... an essential part of a typewriter so as to attract tax as per entry 18 of the Second Schedule to the Act as contended for by Sri P.K. Shyamasundar. For the above reasons, we do not find any reason to differ from the conclusion of the Tribunal set out earlier. The petitions, therefore, fail and are dismissed, but without costs. Petitions dismissed.
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