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1986 (7) TMI 383 - HC - VAT and Sales TaxExtract: .......s Tax Act. The petitioners thus cannot justifiably claim the exemption from the payment of purchase tax on the purchase of raw material which was used for the manufacture of goods disposed of in terms of sub-section (3) of section 5 of the Central Sales Tax Act. In the result, all the writ petitions fail and are dismissed with no order as to costs.
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