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2006 (12) TMI 472 - HC - VAT and Sales TaxExtract: .......t should be done with the use of chemicals. We are constrained to observe that the finding of the Tribunal is patently absurd and perverse. We therefore allow the tax revision cases, reversing the orders of the Tribunal, upholding levy of tax under section 5A of the Act on the purchase turnover of red oil by respondents-assessees for all the years.
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