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1972 (10) TMI 122 - HC - VAT and Sales TaxExtract: .......3-AA or under the general charging section 3. We accordingly reframe the question as follows Whether coconuts are oil-seeds as defined in section 3-AA(1)(vi) of the U.P. Sales Tax Act? We answer the question as reframed by us in the affirmative. The assessee is entitled to the costs which we assess at Rs. 100. Reference answered in the affirmative.
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