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1983 (3) TMI 243 - HC - VAT and Sales TaxExtract: .......wn in the amending Act of the original intention. 13.. For the reasons given above, we answer the question as follows Iron hoops are declared goods falling within section 14(iv)(d)(iv) of the Central Act and are taxable at 3 per cent under entry No. 5 of Part I of Schedule II to the State Act. There will be no order as to costs of these references.
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