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1998 (8) TMI 564 - HC - VAT and Sales TaxExtract: .......ual piece of plant and machinery. In that view of the matter there was no transfer of the goods as envisaged under the Trade Tax Act. In the premises I upheld the order passed by the Tribunal and dismiss the present revision. 3.. In the result this revision fails and is accordingly dismissed. There will be no orders as to costs. Petition dismissed.
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