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1998 (6) TMI 547 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
Extract:
.......n-resident dealer or a local branch of a firm or company situated outside the State in section 2(1)(aa). If the above directions are carried out the exemption granted up to rupees one hundred crores will be equally applicable to all dealers. The O.Ps. are allowed and ordered in the above terms. There will be no order as to costs. Petitions allowed.