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1972 (2) TMI 86 - HC - VAT and Sales TaxExtract: .......te of six pies per rupee still applies to the turnover of motor vehicles and their component parts including batteries. In the circumstances, the proper rate applicable to the turnover of batteries is six pies per rupee. We answer the question accordingly. The assessee is entitled to costs which we assess at Rs. 100. Reference answered accordingly.
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