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1980 (1) TMI 172 - ALLAHABAD HIGH COURTExtract: .......). The revising authority was therefore justified in holding that sewai ki machine is understood in common parlance as kitchen appliance. In the result, these revisions fail and are dismissed. The assessee shall be entitled to its cost which is assessed at Rs. 200 one set. The fee of the standing counsel is assessed at Rs. 100. Petitions dismissed.
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