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1995 (2) TMI 403 - HC - VAT and Sales TaxExtract: ....... machinery and not as an independent item. Therefore, the turnover in question is taxable under entry 83 but not under entry 38(iv). In this view of the matter, we confirm the judgment of the Tribunal but for different reasons. The tax revision cases are accordingly dismissed. In the circumstances, we make no order as to costs. Petitions dismissed.
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