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1973 (2) TMI 123 - HC - VAT and Sales TaxExtract: .......ler who purchases groundnut in the State paying 2 per cent. thereon and also pays tax on his sales of the oil and cake produced at 3 per cent. the purpose is not to give any relief to a miller who has not paid sales tax in the State under the State Sales Tax Act. The result is we dismiss all these appeals, however, without costs. Appeals dismissed.
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