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1974 (9) TMI 105 - HC - VAT and Sales TaxExtract: .......heets was wares made of metal within the meaning of the notification dated 21st May, 1963. Our answer to the question referred to us is that the turnover of the sheets in question fell within the category of iron or steel as defined under section 3-AA. The assessee is entitled to costs, which are assessed at Rs. 100. Reference answered accordingly.
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