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1978 (4) TMI 219 - ALLAHABAD HIGH COURTExtract: .......on the principle laid down in Import Association s case(1), we hold that galvanometers are also electrical goods covered by entry No. 7. Accordingly, we answer the question referred to us in favour of the department and against the assessee. As nobody has appeared for the assessee, there will be no order as to costs. Reference answered accordingly.
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