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1987 (8) TMI 422 - ALLAHABAD HIGH COURTExtract: .......e tax for the assessment year 1973-74 so far as channel is concerned, is beyond the pale of controversy, because under section 14(iv)(v) steel structurals include channels as well and under that provision the rate of tax is only 4 per cent. In the result, the revisions fail and are dismissed. There will be no order as to costs. Petitions dismissed.
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