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1979 (12) TMI 68 - HC - Central ExciseExtract: .......re. The object of the Central Excise Act is to raise revenue and with this end in view the legislature has defined the term motor vehicle . In the context of the Act the expression motor vehicle has to be understood. The context must govern the true meaning of the term motor vehicle . 14. For these reasons the writ petition is dismissed with costs.
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