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1974 (10) TMI 84 - HC - VAT and Sales TaxExtract: .......d amount only to a sale of bus body by the assessees to the customer. Following the decision given by this court in T. V. Sundram Iyengar and Sons case(1), which has since been affirmed by the Supreme Court, we have to dismiss the above tax cases and they are accordingly dismissed with costs. Counsel s fee Rs. 100 in each case. Petitions dismissed.
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