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1973 (12) TMI 86 - HC - VAT and Sales TaxExtract: ....... and onwards. It cannot be held that rice bran was exempt from sales tax by virtue of the notification of 1948. In the result, our answer to the question referred to us is in the negative, in favour of the department and against the assessee. In the circumstances of the case, we however make no order as to costs. Reference answered in the negative.
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