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2003 (7) TMI 667 - ORISSA HIGH COURTExtract: .......fied by indicating the names of the goods for resale, i.e., for use in execution of works contract, with effect from October 23, 1998 and have further directed issuance of necessary declaration form in form C under the Central Act so that the petitioner can avail of the benefits granted under the statute. A.K. PATNAIK, J.-I agree. Petition allowed.
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