1978 (4) TMI 218

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....-The question which requires our consideration is whether T. squares and drawing-boards fell within the purview of the phrase "mathematical survey instruments" which are exempt under Notification No. S.L-911/X dated 31st March, 1956. The Assistant Commissioner (judicial) held that T. Squares and drawing-boards were mentioned at serial number 160 of the Manual of Orders of the Irrigation Department....