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2007 (2) TMI 596 - HC - VAT and Sales TaxExtract: ....... position of law, that the entry, which is more beneficial to the taxpayer will have to be adopted. In view of the aforesaid discussions, we hold that JCB 3D is a machinery, which is an earthmover and not a tractor. Accordingly, the revision petition requires to be rejected and accordingly, it is rejected. No order as to costs. Ordered accordingly.
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