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2003 (9) TMI 731 - HC - VAT and Sales TaxExtract: .......ssessed under entry No. 116 of the First Schedule to the Act as it stood at the relevant time. The assessing authority will modify the assessment by applying the rate applicable under entry No. 116 of the First Schedule to the Act in respect of medical oxygen and nitrous oxide . The above tax revision case is disposed of as above. Petition allowed.
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