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1979 (8) TMI 191 - ALLAHABAD HIGH COURTExtract: .......mes within the category of machinery within the purview of the notification dated 1st October, 1966, and the sales thereof would attract tax at 6 per cent and not at 2 per cent. The view taken by the learned revising authority was, thus, erroneous in law and cannot be sustained. The revision is hence allowed with Rs. 200 as costs. Petition allowed.
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