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1992 (9) TMI 313 - HC - VAT and Sales TaxExtract: .......r July 1, 1987 and therefore liable to tax only at 6 per cent. We affirm the finding of the Tribunal that jack was an accessory to a motor vehicle, assessable at 15 per cent. The assessing authority is directed to modify the assessments regarding nuts and bolts in the light of the above. There will be no order as to costs. Petitions allowed partly.
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