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2009 (3) TMI 482 - KERALA HIGH COURTMachinery- The appellant, a dealer in photographic equipments, filed an application for clarification as to whether “Mini lab with it’s accessories” sold by them answers the description of “machinery for photography” covered by Entry 83(60) of Third Schedule to the IC Act. Held that- The appeal is allowed as above modifying the order of the Commissioner to the above extent and with direction to the Assessing Officer to bifurcate the turnover of computer and monitor from the turnover of photographic equipments and assess the same at the appropriate rate.
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