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1973 (4) TMI 96 - HC - VAT and Sales TaxExtract: ....... and power tillers can be treated as tractors and power tillers, there was no necessity for separately including them in the exception. Spare parts by themselves cannot be treated as agricultural implements. For the reasons stated above, this rule is discharged. Interim order, if any, is vacated. There will be no order as to costs. Rule discharged.
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