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1990 (8) TMI 378 - HC - VAT and Sales TaxExtract: .......l part. In view of all these factors, the excavator has to go only within the purview of entry 55-A of the First Schedule". 9.. In the result, the tax case fails and it is dismissed. Consequently, the writ petition also fails and is dismissed. There will be no order as to costs in the tax case as well as the writ petition. Petitions dismissed.
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