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1991 (10) TMI 300 - HC - VAT and Sales TaxExtract: .......on whether, as a matter of law or fact, the trailer concerned herein are accessories of jeeps. Suffice it to say that in view of the circular aforesaid issued by the Commissioner which has been followed by both the appellate authorities, I am not inclined to interfere in these revisions. They accordingly fail and are dismissed. Petitions dismissed.
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