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1973 (9) TMI 93 - HC - VAT and Sales TaxExtract: .......oduct and for a different user, it has to be treated as a different article from the component. In our view, the view taken by the Tribunal in relation to the disputed turnover cannot be upheld. The tax case is, therefore, allowed and the Tribunal s order is partly set aside. The revenue will have its costs. Counsel s fee Rs. 150. Petition allowed.
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