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1973 (1) TMI 74 - SC - VAT and Sales TaxWhether the respondent cannot invoke the benefit of clause (c) of sub-section (3) of section 8 of the Act? Held that:- Appeal dismissed. As the tin sheets and tin plates purchased by the respondent were intended to be used for packing of vegetable products sold by the respondent, the respondent, in our opinion, was entitled to invoke the benefit of clause (c) of sub-section (3) of section 8 of the Central Sales Tax Act, 1956 reproduced above.
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