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2010 (9) TMI 954 - HC - VAT and Sales TaxExtract: .......ker, stereo cannot be put to use at all. So much so, loud speakers which do not form accessory to any electronic item, only are covered by Entry 134 and loud speakers constituting accessory of electronic goods like stereo, car stereos, and radios are covered by Entry 55. Consequently we dismiss the revision case upholding the order of the Tribunal.
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