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1993 (1) TMI 263 - HC - VAT and Sales Tax
Extract:
.......rein) under sections 6 and 15 read with Schedule B to HGST Act, 1973, is with reference to goods as such goods. The exemption does not apply if any case falls in any of the sub-clauses of clause (1). We accordingly dispose of these petitions in the aforesaid terms, leaving the parties to bear their own costs. Writ petitions disposed of accordingly.