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1994 (1) TMI 288 - ALLAHABAD HIGH COURTExtract: .......case of Mehra Brothers (Supra) brings the rubber flap in the category of automobile accessories. 11. For the reasons discussed above, I find that the Tribunal has rightly upheld the taxability of the turnover of rubber flap under the category of an accessory of a motor vehicle. These revisions thus have no force and are hereby dismissed with costs.
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