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1997 (5) TMI 387 - CEGAT, NEW DELHIExtract: .......uced by any amount of sales tax paid during these years in respect of sales effected by the appellant during the previous period. Such amount has nothing to do with the assessable value of clearances made during the succeeding years. We, therefore, find no reason to interfere with the order of the lower authorities. 3. emsp The appeal is dismissed.
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