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1984 (5) TMI 233 - PUNJAB AND HARYANA HIGH COURTExtract: .......are not covered by entry No. 16, they shall be liable to tax at the rate of 6 per cent and not 10 per cent in 1973-74. In view of discussion above, the writ petition is allowed and the impugned order of the Joint Excise and Taxation Commissioner dated May 22, 1979 (P. 3) and that of the Sales Tax Tribunal dated August 14, 1980 (P. 4) are set aside.
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