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1989 (8) TMI 305 - PUNJAB AND HARYANA HIGH COURTExtract: .......e of any evidence in the form of C forms that the sales had been made to registered dealers, we hold that the sales effected by the applicantdealer were liable to be taxed at the rate of 10 per cent and not 3 per cent. Thus, our answer to question No. 2 also goes against the applicant and in favour of the department. Reference answered accordingly.
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