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1988 (9) TMI 332 - KARNATAKA HIGH COURTExtract: .......e Court in Atul Glass Industries (P.) Ltd. v. Collector of Central Excise 1986 63 STC 322 and Annapurna Carbon Industries Co. v. State of Andhra Pradesh 1976 37 STC 378. In the result, the petitions should succeed, and I order accordingly and declare that the cycle locks should be taxed under entry 14 of the Second Schedule. Writ Petitions allowed.
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