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1994 (10) TMI 294 - ORISSA HIGH COURTExtract: .......-cake under serial No. 30-D of the list of exempted goods is exempted generally, and consequently the sale or purchase thereof is not liable to levy of tax under the provisions of the Central Sales Tax Act. In the circumstances, we answer the question posed in favour of the assessee and against the department. Reference answered in the affirmative.
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