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1997 (5) TMI 415 - HC - VAT and Sales Tax

The High Court of Allahabad dismissed the revision petition challenging the taxation of aluminium conductors as accessories for electrical energy transmission. The Tribunal upheld that the conductors were taxable as unclassified items, not under electrical equipment category. The petition was dismissed. (Case: 1997 (5) TMI 415 - ALLAHABAD HIGH COURT)

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