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1997 (2) TMI 447 - SC - VAT and Sales TaxSales tax on exercise books - Held that:- Appeal dismissed. The High Court was right in holding that exempting the exercise books produced in the State and subjecting the exercise books produced outside the State but sold in Uttar Pradesh to sales tax at 5 per cent is discriminatory and, therefore, offends clause (a) of article 304.
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