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1981 (5) TMI 130 - HC - VAT and Sales TaxExtract: .......s allowed. The purchase turnover of ₹ 52,585/- in respect of foodgrains will be taxed under Section 3-D (1) and as for the sales of Mahua, the Sales Tax Tribunal will decide the question afresh keeping in view the observations made in the earlier part of this judgment. The Commissioner is entitled to costs which are assessed at ₹ 200/-.
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