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1992 (2) TMI 368 - HC - VAT and Sales TaxExtract: .......etation put by this court in the case of Oudh Sugar Mills Ltd. (Supra) and accordingly held that the assessee is not liable to pay tax under the Central Sales Tax Act for the assessment year 1974-75. 5. In the result, the revision succeeds and is allowed with no orders as to costs. The impugned order of the Tribunal dated 8 - 4 - 1985 is set aside.
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