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1995 (9) TMI 345 - MADRAS HIGH COURTExtract: ....... explicit terms or named expressly or particularly in the abovesaid entry 4 or 5 when it uses the expression accessories thereof generally. 10.. The net result is, in the present case, entry 41-A alone will apply and not entry 4 or 5. Therefore, the order of the Tribunal is set aside and the tax case revision is allowed. No costs. Petition allowed.
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