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1988 (5) TMI 353 - ORISSA HIGH COURTExtract: .......nswered in the affirmative. 9.. In the result, so far as question No. (1) is concerned, the case is remitted back to the Sales Tax Tribunal for examination in the light of the observations made in the judgment. Question No. (2) is answered in the affirmative. Parties to bear their own costs. R.C. PATNAIK, J.-I agree. Reference answered accordingly.
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