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1956 (11) TMI 24 - HC - VAT and Sales TaxExtract: .......of the notification are clear and unambiguous, it is not necessary to discover the principle behind the notification. We, therefore, agree with the Tribunal that the sales effected by the assessee of metal, gravel, rubbish etc. are not exempt from sales tax. The revision fails and is dismissed with costs. Advocate s fee Rs. 100. Revision dismissed.
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