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1973 (1) TMI 86 - HC - VAT and Sales TaxExtract: .......e not intended to be included. Thus, we are of the opinion, the requirement of the law has been sufficiently complied with. In the end, we hold that the petitioners are rightly being asked to pay the purchase tax on the turnover of the purchases of paddy. The petitions fail and are dismissed. There will be no order as to costs. Petitions dismissed.
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