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1975 (11) TMI 149 - MADRAS HIGH COURTExtract: .......arts of tractors, they will squarely come under entry 55 of the First Schedule and would be liable to tax under that entry. The revision petitions are accordingly allowed, the orders of the Tribunal are set aside and the assessment orders are confirmed. The petitioner will be entitled to costs. Counsel s fee Rs. 150 in each case. Petitions allowed.
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