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2016 (7) TMI 1425 - HC - VAT and Sales TaxClassification of goods - Brass Wire - Whether on the facts and in the circumstances of the case, the appellant's product, brass wire would be included in entry no.27 of Schedule IIA of the Act? - Held that: - the learned Tribunal has committed an error in interpreting the meaning of 'wire' because entry No.27 includes sheets, rods, brass slabs, blocks, ingots, circle and scrap of nonferrous metals and alloys and said entry No.27 schedule IIA shows that the articles include in this entry is inclusive and therefore the goods brass wire sold by the appellant would be classified in entry No. 27 - appeal allowed - decided in favor of assessee.
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