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1973 (7) TMI 106 - MADRAS HIGH COURTExtract: .......r that item, for the battery has been specifically brought under item 3 of Schedule I as part and accessory of motor vehicles. We are, therefore, of the view that the batteries have been rightly taxed under item 3 of Schedule I in this case. The tax cases are, therefore, dismissed with costs. Counsel s fee Rs. 150 in each case. Petitions dismissed.
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