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1983 (12) TMI 263 - HC - VAT and Sales TaxExtract: .......ufacturer is covered by both then the entry granting exemption which is more beneficial to assessee should be held applicable to it. The Tribunal therefore did not commit any error in allowing amendment in recognition certificate under section 48 of the Act. In the result this revision fails and is dismissed with costs which is assessed at Rs. 100.
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