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1988 (12) TMI 85 - BOMBAY HIGH COURTExtract: ........ Equally, an item of telecommunication equipment covered by item (6), if of the electronic variety, also falls within sub-item (8) of item (5). In the result, the view taken by the Tribunal cannot be faulted. The question is answered in the affirmative and in favour of the assessee. The Revenue shall pay to the assessee the costs of the reference.
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