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2011 (3) TMI 1516 - HC - VAT and Sales TaxWhether the two commodities CVT and UPS were rightly held by the appellate authorities below as taxable at four per cent as "accessories of computers or whether they would be taxable at 10 per cent in the general residuary entry of the relevant notification dated March 27, 1995, applicable for these two assessment years? Held that:- this court is of the opinion that both the appellate authorities below were justified in holding in favour of assessee that sale of CVT and UPS was taxable at the rate of four per cent in the hands of the assessee as "accessories of computers" and could not be taxed at 10 per cent in the residuary entry of the relevant notification. Accordingly, these revision petitions filed by the Revenue are liable to be dismissed
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