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1973 (1) TMI 89 - HC - VAT and Sales TaxExtract: .......n question are used as books of reference by estate owners and auctioneers and also by the shareholders of companies. But to include them in the exemption will be to read into item 7 in Schedule I something which the abovesaid notification did not intend. In the result, the tax revision case is dismissed, however, without costs. Petition dismissed.
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