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1986 (12) TMI 348 - ORISSA HIGH COURTExtract: .......st be held that sewing machine and its parts were assessable to sales tax under entry No. 67 during the period 1973-74 and the Additional Sales Tax Tribunal was not correct in holding that they were taxable at the rate of 7 per cent and 8 per cent respectively. 4.. The reference is answered accordingly. No costs. Reference answered in the negative.
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