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1976 (1) TMI 161 - ALLAHABAD HIGH COURTExtract: ....... class of goods known as electrical equipment as defined in Notification No. ST-7096/X-1012-1965 dated 1st October, 1965. We, therefore, answer the question referred in the negative, against the Sales Tax Commissioner and in favour of the assessee. The assessee is entitled to his costs which we assess at Rs. 100. Reference answered in the negative.
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