1977 (3) TMI 133

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..... T, VAT & Sales Tax
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ISMAIL AND SETHURAMAN , JJ. The judgment of the Court was delivered by ISMAIL, J.-The department itself has assessed the respondent only on the ground that the goods in que .....

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..... ore the Tribunal were dry-cells used in hearing-aids. Equally, it is not in dispute that hearing-aids could not be made use of without the cells. Hence there can be no difficulty in characterising suc .....

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