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1971 (7) TMI 141 - HC - VAT and Sales TaxExtract: .......he turnover resulting therefrom cannot therefore be assessed at 5 per cent. We, therefore, set aside the assessment in so far as it relates to the turnover of the sale of cellophane sheet and direct the authorities to reassess the same in accordance with section 5(1)(ii) of the Act. The revision case is allowed, but without costs. Petition allowed.
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