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1993 (10) TMI 342 - PATNA HIGH COURTExtract: .......not be subjected to special tax twice. See 1999 116 STC 173 (Pat.) supra. 6.. For the reasons aforesaid, the question at hand is answered in negative, i.e., against the department. No cost. 7.. Let a copy of this judgment be sent to the Commercial Taxes Tribunal, Bihar, Patna, for needful. AFTAB ALAM, J.-I agree. Reference answered in the negative.
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