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1995 (12) TMI 351 - HC - VAT and Sales TaxExtract: .......ct, on the sale for export of Rs. 7,21,337 in the assessment year 1979-80. Accordingly, the Tribunal was into correct in holding that the assessee is not entitled to exemption under section 5(3) of the Act with regard to the sale for export of Rs. 7,21,337. 10.. In the result, the appeal is allowed with costs. counsel fee Rs. 1,000. Appeal allowed.
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