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1978 (2) TMI 194 - HC - VAT and Sales Tax

The High Court of Madras ruled that fountain-pen nibs do not fall under the category of "Articles made of stainless steel" as per the Tamil Nadu General Sales Tax Act, 1959. The court emphasized that the nibs are not substantially made of stainless steel, with the iridium tip being the most crucial part. The tax revision case was dismissed.

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