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1992 (7) TMI 321 - HC - VAT and Sales TaxExtract: .......the view we take. So also the conclusion arrived at by the Tribunal on the construction of explanation to section 8(2A) of the Central Sales Tax Act, 1956, is against the law laid down by the apex Court in the land. In view of that, Tax Case No. 977 of 1983 shall stand allowed. No costs. T.C. No. 977 of 1983 allowed. T.C. No. 978 of 1983 dismissed.
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