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1979 (3) TMI 196 - HC - VAT and Sales TaxExtract: .......them into firewood. We are, therefore, satisfied that the assessee is eligible for exemption in respect of sales of the shade trees for the two years. The result is that the appeal for the year 1968-69 is partly allowed and that for 1971-72 is allowed. The assessee will be entitled to the costs. Counsel s fee Rs. 250 (one set). Ordered accordingly.
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