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1984 (8) TMI 298 - HC - VAT and Sales TaxExtract: ....... a rate more than 3 per cent. The respondents are further directed not to levy tax at the enhanced rate of 7 per cent and treat the sale of the iron hoops as sales of declared goods, entitled to levy of concessional rates. The petition is disposed of accordingly. The amount of security deposit, if any, on verification be returned to the petitioner.
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