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1988 (4) TMI 410 - HC - VAT and Sales TaxExtract: .......process leading to the production of another salable commodity and one need not sell the very article to become a dealer. For the reasons stated above, I hold the industrial machinery which is one of the scheduled goods is exigible to levy under the Karnataka Entry Tax Act, and the writ petitions are accordingly dismissed. Writ petitions dismissed.
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