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1973 (8) TMI 135 - HC - VAT and Sales TaxExtract: .......atients immediately after BED STEAD operation. Other items which are not furniture at all. 1.. Labour tables 2. Instrument trolley 3. I.V. Stand 4. Cot legs These are not furniture at all 5. Wheel chair and are used exclusively in 6. Mayo stand hospitals. 7. Stretcher trolley 8. Oxygen cylinder trolley 9. Examination tables and other similar items.
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