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1988 (4) TMI 417 - HC - VAT and Sales TaxExtract: ....... case, we hold in view of the language of the Central Act No. 42 of 1980 that this demand cannot be raised against the petitioner-company. We accordingly allow this writ petition and direct the State sales tax authorities to approach the Commissioner for payments as envisaged by the provisions of Act No. 42 of 1980. No costs. Writ petition allowed.
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