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1989 (12) TMI 333 - HC - VAT and Sales TaxExtract: .......ld fall, the benefit of doubt should be extended to the assessee in view of the well-established principle governing the interpretation of a taxing statute. 9.. Consequently, these revision petitions are allowed. The orders of the revising authority and of the Tribunal are set aside to the extent of turnovers of laminated sheets. Petitions allowed.
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