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1998 (6) TMI 558 - HC - VAT and Sales TaxExtract: .......meaning of the entry is not restricted to the process which are by electricity. The words and the like has increased the scope of entry and as such all the process where coating of metal is done will fall in the entry. I do not consider that any case for interference is made out at this stage. Petition is accordingly dismissed. Petitions dismissed.
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