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1997 (8) TMI 494 - MADRAS HIGH COURTExtract: .......s required to be exempted and the assessee was entitled to the exemption as claimed. Admittedly, in respect of these transactions form E1 from the supplier as also form C from the assessee s customer in Kerala had been produced. 10.. The impugned order of the Tribunal is therefore, set aside and this tax case is allowed. No costs. Petition allowed.
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