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1986 (10) TMI 313 - HC - VAT and Sales TaxExtract: .......ot arise in the present case. Therefore, the conclusion, in my opinion is that the present case is also not hit by the explanation to the aforesaid section 8(2A) of the Central Sales Tax Act. In the result, the revision succeeds and is allowed with costs and it is held that the dealer had no liability to pay any Central sales tax. Petition allowed.
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