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1992 (6) TMI 165 - KARNATAKA HIGH COURTExtract: .......Sales Tax Rules, 1957, is not available to a dealer irrespective of the particular circumstances of the case. The availability of the deduction under the said rule has to be tested in the manner laid down by the judgments of the Supreme Court in Dyer Meakin 1970 26 STC 248 and D. C. Johar and Sons 1971 27 STC 120. Reference is answered accordingly.
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