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1978 (11) TMI 141 - HC - VAT and Sales TaxExtract: ....... under section 16 in respect of the goods covered by the certificate in form 19. The question referred to us by the Tribunal is, therefore, answered in the affirmative, that is to say, in favour of the revenue and against the, assessee. The assessee will pay the costs of this reference to the State of Gujarat. Reference answered in the affirmative.
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