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1979 (12) TMI 141 - ORISSA HIGH COURTExtract: .......f 5 per cent as per section 5(1) of the Orissa Sales Tax Act, but the same were exigible to tax at the rate of 7 per cent under serial No. 27 of the list of taxable goods with effect from 15th May, 1970. As there is no appearance for the assessee in spite of notice, there would be no order for costs. DAS, J.-I agree. Reference answered accordingly.
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