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1975 (12) TMI 152 - HC - VAT and Sales TaxExtract: .......no purchase tax can be levied on such goods. For the reasons recorded above, this petition is allowed and the assessment order (annexure P-1) is quashed and the respondents are directed not to realise the purchase tax from the company for the assessment year 1973-74. In the circumstances of the case, there is no order as to costs. Petition allowed.
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