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1973 (10) TMI 41 - HC - VAT and Sales TaxExtract: .......ccordingly, answered as follows In view of the provisions of the U.P. Sales Tax (Amendment and Validation) Act, 1971, the sale of bricks during the assessment year 1964-65 was to be taxed at 7 per cent and not at 2 per cent. Since no one has appeared for the respondents we make no order as to costs of this reference. Reference answered accordingly.
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