1978 (8) TMI 204

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....:   "Whether, on the facts and in the circumstances of the case, the turnover of tube-well filters was assessable to sales tax as spare parts of machinery for the assessment year 1968-69?" The question is as to whether filters of tube-well should be assessed as spare parts of machinery or as an unclassified item. Both the appellate authority and the Judge (Revisions) have taken the view....