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1984 (4) TMI 258 - HC - VAT and Sales TaxExtract: .......ry of the main article, because in the view which we have taken, the articles in question could fairly be regarded as accessories to the motor vehicles themselves. 8.. In the result, we answer the question referred to us in the negative and against the respondents-dealer. Looking to all the facts of the case, there will be no order as to the costs.
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