1978 (4) TMI 219

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....r, Sales Tax, U.P., Lucknow, the following question has been referred for the opinion of this court: "Whether amperometers, voltameters and galvanometers are taxable at 10 per cent under entry No. 7 of Notification No. ST-7096/X1012-1965 dated 1st October, 1965, or are taxable at 7 per cent under entry No. 7-A of the said notification or are unclassified items?" In Commissioner of Sales Tax,....