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1980 (2) TMI 239 - HC - VAT and Sales TaxExtract: ......., and do not comprehend colours used by students and artists, dealt with by a stationer. 6.. For the reasons aforesaid, we make the following order The appeal is allowed, the order of the Commissioner of Commercial Taxes dated 4th June, 1976, is set aside and that of the Deputy Commissioner of Commercial Taxes (Appeals) is restored. Appeal allowed.
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