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1977 (4) TMI 158 - HC - VAT and Sales TaxExtract: .......agreement with the view taken by the Tribunal. It may be that this decision applies to the commodity that is manufactured by several khandasari units. By itself, it is no ground for granting a certificate. We see no substantial question of law and, therefore, we decline to grant a certificate. The request is therefore rejected. Petitions dismissed.
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