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2001 (2) TMI 148 - HIGH COURT OF JUDICATURE OF MADHYA PRADESH AT JABAExtract: .......for controlling the supply of electricity at particular voltage, hence, the equipment for generation of electricity has been rightly held to be modvatable item. 15.We find no illegality in the order of the Tribunal requiring it to refer the questions of law for decision to this Court. The petition for seeking reference sans merits and is dismissed.
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