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1979 (9) TMI 185 - HC - VAT and Sales TaxExtract: ....... the D.F.O. is purchased by the petitioners. The identity of the goods sold and purchased is the same. Thus, when such a sale is taxed, the purchase thereof is excluded from the levy of tax by virtue of sections 3-B and 8 of the Orissa Sales Tax Act and, consequently, the levy of purchase tax by the impugned notifications is bad. Petitions allowed.
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