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1984 (4) TMI 259 - HC - VAT and Sales TaxExtract: .......er pumps and pumping sets in question fall within entry 5 of Schedule II-Part A as it stood at the relevant time. We, therefore, answer the first of the questions referred to us in the negative, i.e., in favour of the applicantassessee. We do not think that the second question calls for any opinion from us in view of our answer to question No. (1).
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