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1978 (3) TMI 206 - HC - VAT and Sales TaxExtract: ....... of goods or purchase falling within entry 54 of List II. We are in entire agreement with the view expressed by the learned Judges in that case. We, therefore, hold that the turnover in question is liable to tax under section 5-A of the Act. The writ petition fails and is accordingly dismissed with costs. Advocate s fee Rs. 200. Petition dismissed.
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