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1964 (11) TMI 93 - GUJARAT HIGH COURTExtract: ....... of rule 12(1A) was, therefore, not fulfilled. The assessees were consequently not entitled to claim remission of the purchases tax paid by them under rule 12(1A). The question in each of the four references must, therefore, be answered in the negative. The assessees will pay the cost of the State in each reference. References answered accordingly.
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