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    <title>2015 (4) TMI 284 - KARNATAKA HIGH COURT</title>
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    <description>Honeycomb partition frames manufactured to Railways&#039; specifications for exclusive use in railway coaches were treated as integral coach components for classification purposes. Because the schedule specifically covers rail coaches and parts thereof, the goods fell within Entry No. 76 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The frames were therefore taxable at the scheduled rate and not as unscheduled goods.</description>
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      <description>Honeycomb partition frames manufactured to Railways&#039; specifications for exclusive use in railway coaches were treated as integral coach components for classification purposes. Because the schedule specifically covers rail coaches and parts thereof, the goods fell within Entry No. 76 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The frames were therefore taxable at the scheduled rate and not as unscheduled goods.</description>
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