1978 (8) TMI 204

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..... nd in the circumstances of the case, the turnover of tube-well filters was assessable to sales tax as spare parts of machinery for the assessment year 1968-69?" The question is as to whether filters of tube-well should be assessed as spare parts of machinery or as an unclassified item. Both the appellate authority and the Judge (Revisions) have taken the view that filters cannot be assessed eithe .....

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