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1982 (3) TMI 224 - HC - VAT and Sales TaxExtract: .......that in the facts and circumstances of the case the assessee was liable to pay purchase tax on 61 quintals of paddy. Effect may be given to raise a demand of purchase tax against the assessee on the turnover of 61 quintals of paddy. There would be no order for costs. BEHERA, J.-I agree with my Lord the Chief Justice. Reference answered accordingly.
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