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1973 (4) TMI 97 - HC - VAT and Sales TaxExtract: .......iron and steel referred to there must be in the form of machinery. Iron scrap consisting of condemned articles can hardly be described as machinery under item 23 of the First Schedule. We have therefore to uphold the view taken by the Tribunal in this case. The tax case is, therefore, dismissed with costs. Counsel s fee Rs. 150. Petition dismissed.
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