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2011 (5) TMI 737 - HC - VAT and Sales TaxApplicability of section 5A – Held that:- since section 5A of the Act is subject to section 5(3) of the CST Act, liability has to be considered keeping in view of the exemption available to the purchaser/exporter under section 5(3) of the CST Act. Since the purchases of tags and labels were the penultimate purchases for export falling under section 5(3) of the CST Act, the petitioner was not liable to be assessed under section 5A of the Act, revision allowed cases by cancelling section 5A assessments, revision cases are allowed
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