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1983 (11) TMI 260 - PUNJAB AND HARYANA HIGH COURTExtract: .......ments and were covered by section 8(1) of the Act, rendering the sales liable to taxation at four per cent. Holding, as we do, the writ petitions (No. 4500 of 1981 and 1986 of 1982) are accepted with costs and annexures P-1, P-2, P-13 and P-13(A) (in C.W.P. No. 4500 of 1981) and P-2 (in C.W.P. No. 1986 of 1982) are quashed. SANDHAWALIA, J.-I agree.
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