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2002 (9) TMI 828 - HC - VAT and Sales TaxExtract: .......y come under entry 97 of the First Schedule to the Act. Be it under entry 97B or under entry 97 the rate of tax is the same 8 per cent. Account books and registers cannot be treated as unclassified items taxable at the general rate of 5 per cent. We accordingly uphold the order of the Tribunal and dismiss this tax revision case. Petition dismissed.
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