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1988 (8) TMI 396 - HC - VAT and Sales TaxExtract: .......ndnuts cannot be regarded as oil-seeds and sales of fried and salted groundnuts are not entitled to exemption from tax. The revision is partly allowed to the extent indicated above. The assessing authority will take necessary steps to rectify the assessments in accordance with this order. There will be no order as to costs. Petition partly allowed.
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