1987 (7) TMI 567

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..... f the Central Sales Tax Act which reads as under: "Wheels, tyres, axles and wheel sets." It has been held by the Tribunal that these items are liable to sales tax at the rate of 3 per cent instead of 7 per cent under the residuary entry. Accordingly, the department's contention that these goods are to be taxed under the residuary entry has been rejected. So far as the "axles" are concerned t .....

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