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1997 (3) TMI 572 - RAJASTHAN TAXATION TRIBUNALExtract: .......e these items to be the exclusive items of motor vehicles. They correspond to parts of general nature capable of being used in various machineries. We agree with these observations. We don t find any substance in the application for revision. 11.. Accordingly, the applications for revision are dismissed. No order as to costs. Application dismissed.
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