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2016 (7) TMI 990 - HC - VAT and Sales TaxRate of Tax on Aluminium Grills, Aluminium Diffusers and Dumpers - manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as ventilators opening. - Held that:- Aluminium Grill cannot be said to be an integral part of the Air Conditioning or Air Cooling plant, and therefore, cannot be taxed at the rate of 15%. The questions raised are answered in favour of the assessee and against the department.
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