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Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable to Entry No.56 then there was no warrant for invoking and applying the residuary entry merely because that guarantees higher revenue - HC

VAT and Sales Tax - Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable to Entry No. .....

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