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1981 (10) TMI 148 - HC - VAT and Sales TaxExtract: ....... on the alternative basis of application of rule 6(d). We consider that, on the facts, the assessee was eligible for the exemption in respect of the disputed turnover under either of those two grounds. The result is the revision petition succeeds and is allowed and the assessee will be entitled to his costs. Counsel s fee Rs. 250. Petition allowed.
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