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1973 (10) TMI 48 - HC - VAT and Sales TaxExtract: .......ion No. 1 required to be satisfied is not satisfied as the assessee s articles of manufacture do not answer the description of the goods mentioned in the Second Schedule of the Act. Therefore, the decision of the Tribunal is right. 6.. Accordingly, these revision petitions fail and are dismissed. In the circumstances, no costs. Petitions dismissed.
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