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1994 (5) TMI 248 - HC - VAT and Sales TaxExtract: .......d by the petitioner. (iii) The authority is not entitled to take the corrugated iron sheets made out of plain iron sheets purchased locally after paying first point tax under the Assam Finance (Sales Tax) Act, 1956, again at 4 per cent under the Assam Finance (Sales Tax) Act, 1956. I leave the parties to bear their own costs. Writ petition allowed.
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