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2000 (2) TMI 817 - AT - VAT and Sales TaxExtract: ....... the M.S. pipes to NTPC is liable to be taxed. Therefore, there is no reason to hold that either the assessing officer or the appellate authority or the Board erred in their respective findings in that regard. The application is, therefore, dismissed without any order as to costs. D. BHATTACHARYYA (Technical Member).-I agree. Application dismissed.
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