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1992 (5) TMI 184 - HC - VAT and Sales TaxExtract: .......light of above discussions, we hold that tractor tyres and tubes were taxable at 10 per cent during both the impugned years 1984-85 and 1989-90 and the petitioner has been correctly assessed. Consequently, we find no merit in both the writ applications and the same are therefore dismissed. No costs. A. PASAYAT, J.-I agree. Writ petitions dismissed.
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