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1992 (11) TMI 258 - HC - VAT and Sales TaxExtract: .......same form in which it was purchased and therefore it amounts to resale of the vehicle for the purpose of section 7(ii) of the Act. 10.. In result we answer the question in the affirmative in favour of the assessee and against the Revenue. Accordingly, the reference stands disposed of with no order as to costs. Reference answered in the affirmative.
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