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2005 (12) TMI 282 - SC - VAT and Sales TaxWhether the sale made by the dealer/assessee after adding colourants to the base material/paint are liable to pay sales tax/ Held that:- Since in this case, no evidence was led by either of the parties and in the case decided by the Tribunal subsequently evidence has been led, we leave it to the discretion of the High Court to decide on the basis of the material already on record or remand the case to enable the parties to lead further evidence.
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