1977 (3) TMI 133

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....Dated:- 17-3-1977<br>- - -<br>CST, VAT & Sales Tax<br>ISMAIL AND SETHURAMAN , JJ. &nbsp; The judgment of the Court was delivered by ISMAIL, J.-The department itself has assessed the respondent o....

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.... goods which were the subjectmatter before the Tribunal were dry-cells used in hearing-aids. Equally, it is not in dispute that hearing-aids could not be made use of without the cells. Hence there can....