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1973 (1) TMI 85 - HC - VAT and Sales TaxExtract: .......entitled to the exclusion of that amount. We, therefore, hold that the assessee is entitled to the benefit of the direction given in S.O. 13. The tax case is, therefore, allowed and the order of the Tribunal is set aside, and the turnover in dispute will stand excluded from the taxable turnover. There will be no order as to costs. Petition allowed.
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