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1995 (3) TMI 456 - GAUHATI HIGH COURTExtract: ....... been sold within the State of Assam in accordance with sub-section (15) of section 46 and demand and recover tax or security with regard to such livestock in accordance with sub-section (5) of section 46 with a view to prevent evasion of tax under the Act. The Civil Rule and Misc. case are accordingly disposed of. Petition disposed of accordingly.
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