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1989 (11) TMI 289 - HC - VAT and Sales TaxExtract: .......hat door closers of the type sold by the respondent are machinery for the purpose of entry 20 of the Second Schedule to the Act and the decision to the contrary rendered by the Tribunal will have to be set aside restoring the orders of the assessing and appellate authorities. Ordered accordingly. Revision petitions stand allowed. Petitions allowed.
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