1994 (9) TMI 306

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..... s made of iron or steel are "plates both plain and chequered in all qualities" within the meaning of sub-section (vii) of clause (iv) of section 14 of the Central Sales Tax Act, 1956, as amended by th .....

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..... e are unable to see any substance in this appeal. It cannot be said that the shoe tips, heels, tip toes, tip nails made of iron or steel are "plates both plain and chequered in all qualities" within .....

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