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1992 (4) TMI 239 - SC - Indian LawsExtract: .......preads, maintains it and keeps available for use of motor vehicles and hence entitled to a regulatory and compensatory tax. (Exemptions claimable apart). The appellants, therefore, in our view, have no case for grant of any relief in these appeals. For the foregoing reasons, these appeals fail and are hereby dismissed with costs. Appeals dismissed.
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