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2001 (10) TMI 1134 - HC - VAT and Sales TaxExtract: ....... the purchase of those goods. 10.. In the result, though we disapprove of the reason given by the Tribunal for sustaining the assessment, we uphold its conclusion that the assessment is not liable to be interfered with as we have found that the levy of purchase tax was justified under section 7-A(1)(a). Petitions are dismissed. Petitions dismissed.
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