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1986 (12) TMI 355 - HC - VAT and Sales TaxExtract: .......nning the unit exceeding this amount. 6.. There is no dispute that the assessee was a person running the oil-mill as lessee, or that the goods sold by him in regard to which exemption was claimed were not produced in the oil-mill. If so there is no merit in the contentions raised by the Revenue. We dismiss the tax revision case. Petition dismissed.
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