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1992 (6) TMI 178 - HC - VAT and Sales TaxExtract: .......in the decision referred to supra (Tungabhadra Industries Ltd. v. Commercial Tax Officer 1960 11 STC 827) the appellant before us is not entitled to exemption as claimed. The order of the Joint Commissioner passed in the revision cannot be assailed. The above tax case therefore fails and the same shall stand dismissed. No costs. Petition dismissed.
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