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1993 (2) TMI 288 - HC - VAT and Sales TaxExtract: ....... Part A to the Act and not under residuary entry 13 of Schedule III thereof. 13.. We, therefore, answer question No. 2 in the negative, and against the Revenue. In that view of the matter the question No. 1 does not survive and is not answered. 14.. There will be no order as to costs in the circumstances of the case. Reference answered accordingly.
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