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1979 (3) TMI 182 - HC - VAT and Sales TaxExtract: ....... the necessary ingredients of section 7 is, therefore, not satisfied. The petitioner, therefore, could not have been made liable to pay purchase tax. 4.. The petition is allowed. The impugned orders and the orders passed in revision are quashed. There will be no order as to costs. The security amount be refunded to the petitioner. Petition allowed.
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