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1983 (11) TMI 265 - HC - VAT and Sales TaxExtract: ....... 120 dated 28th December, 1981, is illegal particularly in relation to the sales which are not the sales taxable at the first point. The petitioners would be entitled to the benefit of deduction/ exemption as if the conditions imposed by Office Order No. 120 do not exist. The writ petition, therefore, succeeds with costs. The rule is made absolute.
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