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2006 (6) TMI 478 - HC - VAT and Sales TaxExtract: .......re of the view that water charges paid by the petitioner are exigible to purchase tax under section 5A of the Act even if not consumed for making of the end-product since he has consumed it otherwise. Revision is allowed and the order passed by the Tribunal would stand set aside. Consequently the order passed by the assessing authority is restored.
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