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1979 (2) TMI 178 - MADRAS HIGH COURTExtract: .......mpsets would be agricultural implements, but the assessee will be eligible for the exemption only up to 17th September, 1970. After that date, the exemption having been withdrawn by a specific notification, the turnover would be taxable. The result is that the revision succeeds partially. There will be no order as to costs. Petition partly allowed.
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