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1980 (9) TMI 242 - HC - VAT and Sales TaxExtract: .......h mill stores and do not fall within the expression mill stores and hardware . Hence, following the decision in the Suresh Iron Foundry case(1), I hold that pulleys are an item of mill stores and hardware liable to be taxed as such. The revision is hence allowed. The Commissioner is entitled to costs which are assessed at Rs. 200. Petition allowed.
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