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1974 (9) TMI 94 - ALLAHABAD HIGH COURTExtract: .......rical goods. In our opinion, the ammeters and voltmeters were liable to be assessed as electrical goods. Our answer to the question referred to us is in the affirmative, in favour of the department and against the assessee. The Commissioner of Sales Tax would be entitled to costs which are assessed at Rs. 100. Reference answered in the affirmative.
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