1976 (10) TMI 40
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....he petitioners in their revision application, those urged during the course of personal hearing and all the other material on record. The Petitioners have contended that the dumper body should not be treated as a part of the motor vehicle in view of the Explanation appended to Item 34 CET. The Govt. observe that the dumper manufactured by the petitioners is only a type of truck where the dump body....
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