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1970 (12) TMI 84 - HC - VAT and Sales TaxExtract: .......e under parts or components of motor vehicles. If that is so, the transactions in question will attract sales tax at the rate of 7 per cent. Thus, on both the points, the petitioner fails. No other point has been argued before us. Accordingly the three tax revision cases are dismissed with costs. Advocate s fee Rs. 100 in each. Petitions dismissed.
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