1976 (10) TMI 40

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Full Text of the Document

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....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 is so arranged that it can be ti....