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1993 (4) TMI 286 - HC - VAT and Sales TaxExtract: .......does not result in the manufacture of a new article. 15.. For the reasons stated above, we allow this revision petition. The order of assessment made in respect of tamarind seeds by applying section 6 of the Act is set aside. The assessing authority shall modify the order of assessment in the light of the observations made herein. Petition allowed.
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