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1998 (8) TMI 545 - HC - VAT and Sales TaxExtract: .......ales Tax Act. 6.. Therefore, we do not see any reason to disagree with the view expressed by the Tribunal holding that the batteries manufactured by the assessee are entitled for the benefit of concessional rate of duty under the respective G.Os. Therefore, the T.R.Cs. have no merits and they are accordingly dismissed. No costs. Petition dismissed.
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