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2003 (4) TMI 534 - HC - VAT and Sales TaxExtract: .......) 9 JT 421 (2000) 1 SCC 633, I am of the definite opinion that if the Tax Board has come to the conclusion that plant and machinery has to be treated as immovable property, no different view can be taken while exercising revisional jurisdiction. That being the position, the revision petitions are meritless and hence, dismissed. Petitions dismissed.
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