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2011 (3) TMI 416 - HC - VAT and Sales TaxApplicability of sub-clause (viii) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 or item (3) of Schedule ‘B’ appended to the Punjab Value Added Tax Act, 2005 - Tax rate @ 4% or 12.5% - Held that: Rings are specifically mentioned in Section 14 of the CST Act and mere fact that the same are used as automobile parts, is not enough to exclude the same from the said entry and invoke residue entry - Appeal is dismissed
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