1995 (2) TMI 430

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..... ARVATHA RAO S. , JJ. The judgment of the Court was delivered by SYED SHAH MOHAMMED QUADRI, J.- These three tax revision cases arise out of the common order of the Tribunal dated June 10, 1986. .....

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..... ial circles would understand them as component parts of a refrigerator, although there was no difficulty in understanding them as component parts of compressor or electrical motor. Applying this test, .....

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