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1991 (3) TMI 354 - HC - VAT and Sales TaxExtract: .......instant case would fall within clause (c) of section 7-A(1) of the Act and the order of the Tribunal as well as the appellate authority holding otherwise, cannot be sustained. Those orders are consequently set aside. The order of the assessing authority is, therefore, restored. Both the tax cases are decided accordingly. No costs. Petition allowed.
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