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1999 (8) TMI 944 - HC - VAT and Sales TaxExtract: .......n the case of B.P. Oil Mills Ltd. v. Sales Tax Tribunal 1998 111 STC 188 (SC) based on extended meaning of definition of manufacture cannot be made applicable to the provisions of the Karnataka Sales Tax Act. Writ petitions are allowed. The respondents are directed to pass fresh orders keeping in view the observations made above. Petitions allowed.
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