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1991 (8) TMI 121 - ITAT AHMEDABAD-AExtract: .......o dumper. It is essentially an earth moving machinery and not a vehicle for transporting persons or goods. Consequently, that decision of Bombay High Court would also not be applicable. Considering the entire circumstances, we confirm the decision of CIT(A) on this point and reject the ground raised by the Department. 10. The appeals are dismissed.
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