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2010 (8) TMI 956 - ALLAHABAD HIGH COURTClassification of goods - inverter - Whether the Trade Tax Tribunal is legally justified in treating 'inverter' covered under entry no.75(2) of notification dated 29.1.2000 relating to electronic competent? - Whether the Trade Tax Tribunal is legally justified in establishing that 'invertor' and 'UPS' work on the same principle? - Held that: - The Tribunal has discussed the matter at length and has come to the conclusion that an invertor is also covered under entry no.75 (2) of notification dated 29.1.2000 relating to electronic competent - revision dismissed - decided against Revenue.
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