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1987 (3) TMI 506 - ALLAHABAD HIGH COURTExtract: .......h one set of costs. It is held that both for the purposes of liability under the U.P. Sales Tax Act as well as under the Central Sales Tax Act, the item double plated rims is not to be taxed as unclassified item but is liable to tax under both the aforesaid Sales Tax Acts as agricultural implements as per observations made above. Petitions allowed.
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