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2001 (11) TMI 1002 - HC - VAT and Sales TaxExtract: .......es Tax Act. Therefore the decisions referred to above do not affect the assessee s liability for tax in respect of the hire-purchase transaction, which is independent of the inter-State purchase by the assessee. Therefore, we do not find any infirmity in the orders of the Tribunal. We accordingly dismiss the tax revision cases. Petitions dismissed.
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