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1997 (2) TMI 503 - RAJASTHAN TAXATION TRIBUNALExtract: .......ional necessity and are not intended to make hospitals and medical establishments appear to be well-appointed. 7.. The sale of the items in question would therefore not be exigible to tax as metal furniture but would be at the general rate. 8.. For these reasons the application for revision is dismissed. No order as to costs. Application dismissed.
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