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1995 (1) TMI 338 - HC - VAT and Sales TaxExtract: .......as justified in holding that by the purchase of condemned and unserviceable ship the assessee had purchased scrap and not ship. We, therefore, answer both the questions referred to us in the affirmative and in favour of the assessee. 9.. In the facts and circumstances of the case, we make no order as to costs. Reference answered in the affirmative.
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