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1991 (9) TMI 342 - ORISSA HIGH COURTExtract: .......w of the matter, our answer to the reframed question is that the Tribunal s view that the transactions in unserviceable materials attracted levy of sales tax is not sustainable. The reference is answered accordingly in favour of the assessee and against the Revenue. No costs. S.K. MOHANTY, J.-I agree. Question reframed and answered in the negative.
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