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1981 (2) TMI 222 - PUNJAB AND HARYANA HIGH COURTExtract: .......and are thus covered under the exception of item (17) of Schedule A to the Punjab General Sales Tax Act as accessories. Therefore, they are liable to sales tax at the rate of 6 per cent. 4.. Consequently, the writ petition is allowed and the reassessment order dated 31st December, 1979 (annexure P. 1), is hereby quashed. No costs. Petition allowed.
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