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2000 (7) TMI 941 - HC - VAT and Sales TaxExtract: .......dealer and necessary endorsement is available in the registration certificate of the purchasing dealer even if purchasing dealer does not utilise the said goods in the manner he has undertaken to utilise the same as per declaration form." 7. The reference application is accordingly, dismissed. CH. P.K. MISRA, J.-I agree. Application dismissed.
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