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NOTE:
Pressure Cookers Taxed at 12.5% Under Assam VAT Act, 2003; Not Covered by Entry No.6 of Second Schedule.
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Classification of Pressure cooker under Assam Value Added Tax Act, 2003 - it does not come within the ambit of Entry No.6 of Part-A General of the Second Schedule - taxable as 12.5% as residual entry - HC