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2004 (11) TMI 530 - HC - VAT and Sales TaxExtract: .......ios v. Additional Collector of Central Excise 1997 107 STC 70 (1996) 88 ELT 635 (SC). 5.. For these reasons, we allow this T.R.C. and set aside the order of the Tribunal as it relates to the controversy discussed hereinabove. However, we confirm the finding of the first appellate authority with regard to the rate of tax. No costs. Petition allowed.
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