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2005 (11) TMI 457 - HC - VAT and Sales TaxExtract: .......assessee is not entitled to get concessional rate of tax since motor vehicles were sold not to CSD but to Defence personnel and hence not entitled to claim concessional rate of tax under entry 6 of the Third Schedule to SRO No. 1091/99. We therefore sustain the judgment of the learned single Judge and dismiss both the appeals and the writ petition.
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