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2001 (8) TMI 1335 - HC - VAT and Sales TaxExtract: .......e is no dispute on the question that the lumps (treated as ore by the assessing authority) are used in manufacture of pig iron and cast iron. If so, the clarification of the Commissioner that could be legitimately traced to section 3-A of the KST Act has to be given effect to. The writ appeals are, therefore, dismissed. No costs. Appeals dismissed.
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