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2003 (9) TMI 713 - HC - VAT and Sales TaxExtract: ....... certificate for concessional rate of sales tax in terms of section 13(1)(e) of the Act is valid one in view of the exclusion of those articles by notification dated January 28, 1985 issued under proviso to section 13(1) of the Act. 23.. In the result, there is no merit in this writ application and the same is dismissed. Writ application dismissed.
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