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1992 (3) TMI 320 - HC - VAT and Sales TaxExtract: .......assessee is liable to pay purchase tax. The order of the Board of Revenue being contrary to the provisions of the Act is quashed and the matter is sent back to the assessing authority for determining the liability afresh in view of the provisions of section 5-A of the Act. The revision application is allowed. No order as to costs. Petition allowed.
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