| 2 does sales spares made equal to labour service provided is exempt from tax of authorised dealer | |||||||||
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             exa:spares bill equal to 3000, labour bill equal to 2000 in total 5000.i hope exemption is available up to 4000 they are liable only to the extent of four thousand  | 
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| (volume of goods equal to volume services is exempt from tax) | |||||||||