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2016 (7) TMI 1195 - HC - VAT and Sales TaxClassification of Fully Computer controlled electronic plain paper copier machine - Gujarat sales tax - Held that:- the electronic goods which do not fall under Part (A), (B) or (C) of Entry 97 would fall under Part (D) of Entry 97. Not only that the Deputy Commissioner has also held that component parts and spare-parts of the machine in question are covered by Entry 97 (D), therefore, the Tribunal has not committed any error while holding that sale of “Fully Computer controlled electronic plain paper copier machine” would be sale of electronic goods covered by entry 97D of Schedule IIA of the Act.
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