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1990 (7) TMI 337 - HC - VAT and Sales TaxExtract: .......at principle could be extended here having regard to the fact as rightly observed by the learned single Judge that they are integrally connected with the ultimate production of goods, and they would form part of goods used in the manufacture. Therefore, we dismiss the writ appeal. However, there shall be no order as to costs. Writ appeal dismissed.
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