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1974 (5) TMI 95 - ALLAHABAD HIGH COURTExtract: ....... not fall in such a category. Accordingly, in the hands of the petitioner the turnover of their sales was not liable to tax even under the Central Sales Tax Act. In the result the petition succeeds and is allowed with costs. The two orders passed by the Sales Tax Officer dated 25th June, 1973, and 13th December, 1973, are quashed. Petition allowed.
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