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1975 (5) TMI 83 - HC - VAT and Sales TaxExtract: ....... as the same had not been raised before and decided by the Judge (Revisions). We, accordingly, answer the question by saying that the sales in question were exempt under article 286 of the Constitution read with section 27(1)(b) of the U.P. Sales Tax Act. The assessee is entitled to costs, which we assess at Rs. 100. Reference answered accordingly.
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