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1994 (10) TMI 274 - HC - VAT and Sales TaxExtract: ....... liable to pay purchase tax on the raw material (groundnuts) purchased by it for manufacturing the goods sold, namely groundnut-oil. There is therefore no merit in this petition and accordingly it is rejected. Mr. S.A. Nazeer, learned High Court Government Pleader, is permitted to file his memo of appearance with six weeks. Writ petition dismissed.
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