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1993 (10) TMI 323 - RAJASTHAN HIGH COURTExtract: .......cture. The assessee therefore, is a manufacturer and the benefit of notification dated March 23, 1963 could be availed. The declaration forms which were submitted while effecting the sale have shifted the point of tax correctly. No illegality is found in the order of the Sales Tax Tribunal. The revision is dismissed accordingly. Petition dismissed.
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