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1959 (2) TMI 25 - HC - VAT and Sales TaxExtract: .......ship, I am unable to direct the respondents to allow exemption under section 5 (2) (a) (ii) of the Act upon secondary evidence of the issue of declaration forms, which is in reality the relief claimed. The application, therefore, fails and must be dismissed. The rule is discharged, interim orders vacated no order as to costs. Application dismissed.
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