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2007 (7) TMI 604 - HC - VAT and Sales TaxWhether the dealer who purchases P.V.C. pipes in circumstances in which no sales tax was charged under section 5, is liable to pay tax on the said purchase price under section 5A of the Act, because the sale of PVC pipes is exempt from payment of sales tax by virtue of a notification issued by the State Government in exercise of its power under section 10 of the Act?
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