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2003 (3) TMI 673 - HC - VAT and Sales TaxExtract: ....... an inclusive definition, which includes twelve items like consumer electronics, etc., in our considered view, the order passed by the Commissioner exercising jurisdiction under section 20(1) of the Act is practically unsustainable. 9.. The special appeal is accordingly allowed setting aside the order impugned. No order as to costs. Appeal allowed.
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