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1989 (9) TMI 365 - PUNJAB AND HARYANA HIGH COURTExtract: ....... cart from entry B-16 in the notification. For the foregoing reasons, there is no escape but to conclude that the legislature had deliberately excluded the cart wheels from the expression cart figuring in serial No. B-16 of the above referred notification. Consequently, the question posed is answered accordingly. Reference answered in the negative.
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