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1993 (2) TMI 289 - HC - VAT and Sales TaxExtract: .......the Tribunal was right in holding that condensate is covered by entry 54 of Schedule II, Part A to the Gujarat Sales Tax Act, 1969 and not by the residuary entry 13 of Schedule III to the said Act. We, therefore, answer the question referred to us, for our decision, in the affirmative and against the assessee. Reference answered in the affirmative.
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