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1998 (9) TMI 626 - GAUHATI HIGH COURTExtract: .......itioners will not make them liable to sales tax under the Tripura Sales Tax Act, 1976 and that the question as to whether or not they will be liable under the said Act for tax will only be decided in an appropriate proceeding for assessment if any initiated against the petitioners under the said Act and Rules and not otherwise. Ordered accordingly.
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