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1994 (10) TMI 278 - HC - VAT and Sales TaxExtract: .......is leviable under section 12(5)(iii) of the Act. This view we have taken on the basis of the decisions cited by us hereinabove. 5.. Accordingly, the order passed by the Joint Commissioner is set aside and the order passed by the Appellate Assistant Commissioner (C.T.) stands restored. In the result, this appeal is allowed. No costs. Appeal allowed.
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