1987 (7) TMI 567

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..... t rims and axles fall within the ambit of entry (xiv) of section 14(iv) of the Central Sales Tax Act which reads as under: "Wheels, tyres, axles and wheel sets." It has been held by the Tribunal that these items are liable to sales tax at the rate of 3 per cent instead of 7 per cent under the residuary entry. Accordingly, the department's contention that these goods are to be taxed under the res .....

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