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2004 (12) TMI 652 - HC - VAT and Sales TaxExtract: ....... Tribunal calling for any interference. 6.. The question referred to the court is answered accordingly. The Tribunal was justified in law in allowing the set-off under rule 42 of the rules on purchase of dry-ice by the assessee. The reference stands disposed of accordingly. There shall be no order as to costs. Reference answered in the affirmative.
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