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1960 (7) TMI 55 - HC - VAT and Sales TaxExtract: .......ection 5(2)(a)(ii) of the Orissa Sales Tax Act will operate if the facts as mentioned in the said proviso are found to exist irrespective of whether the purchasing dealer gave a declaration under rule 27(2) of the Orissa Sales Tax Rules . Both parties will bear their own costs of this reference. G.C. DAS, J.-I agree. Reference answered accordingly.
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