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2004 (11) TMI 528 - HC - VAT and Sales TaxExtract: ....... the scope of section 3-A(1)(b) of the Act. 17.. The writ petition is allowed. The condition imposed in the notification dated February 16, 2004 is quashed. If any tax had been realised in pursuance of the said condition of the notification, the same shall be refunded to the petitioners, at the earliest. No order as to costs. Writ petition allowed.
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