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1971 (9) TMI 171 - HC - VAT and Sales TaxExtract: .......would understand in the commercial sense. On a consideration of all the circumstances, we think that spray booths, dust collectors and textile humidification plants are not air-conditioners within the meaning of entry 4 of Schedule I to the Act. The tax cases are accordingly dismissed with costs (one set) counsel s fee Rs. 250. Petitions dismissed.
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