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1981 (5) TMI 126 - ALLAHABAD HIGH COURTExtract: .......ssioner is decided by saying that motor vehicle batteries were taxable at 3 under Notification No. 3503 of 1956 substituted by Notification No. 3478 of 1956 in assessment year 1966-67. A copy of this order shall be sent to tribunal to proceed under Section 11 (2) of the Act. The assessee shall be entitled to cost which is assessed at ₹ 200/-.
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