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1991 (9) TMI 319 - ORISSA HIGH COURTExtract: .......Tribunal was correct in its finding that sprayer is a machinery, and was taxable at the rate applicable to machinery under serial No. 65 of the list of goods subject to sales tax. Our answer, therefore, is in the affirmative in favour of the Revenue and against the assessee. No costs. S.K. MOHANTY, J.-I agree. Reference answered in the affirmative.
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