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1991 (2) TMI 392 - MADRAS HIGH COURTExtract: .......electrical goods and parts and accessories of motor vehicles. The Tribunal has taken a correct view in holding that the assessment originally made was in order and the reassessment at 13 per cent on a portion of turnover is not justified. There is no merit in these petitions. These petitions are accordingly dismissed. No costs. Petitions dismissed.
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