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2010 (6) TMI 727 - AT - VAT and Sales TaxExtract: ......., 2009 of respondent No. 1. The said order is, therefore, set aside and we further hold that the items in question would come within the meaning of machinery for tea industry as in vide item 54B(i) of Part I of Schedule C to the VAT Act. The petition, thus, stands disposed of. No order as to costs. R.K. DATTA CHAUDHURI (Judicial Member). - I agree.
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