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1994 (10) TMI 275 - HC - VAT and Sales TaxExtract: .......s. No. 604, dated April 9, 1981, is a general exemption and as such it qualifies for exemption under sub-section (2-A) of section 8 of the Central Act. In this view of the matter, the order under revision cannot be sustained, so it is accordingly set aside. The tax revision case is allowed, but in the circumstances, without costs. Petition allowed.
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