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2005 (10) TMI 509 - HC - VAT and Sales TaxExtract: ........ When the consumer buys the article he buys it because it filters water. Otherwise, nobody would go to buy it, treating it as kitchenware or for being used in the kitchen. In this view of the matter, the question referred in both the references are answered in favour of the Revenue and against the assessee. Reference answered in favour of Revenue.
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