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1991 (7) TMI 366 - HC - VAT and Sales TaxExtract: .......should be treated as forming part of the purchase price of sugarcane. The order of the Tribunal is therefore set aside and those of the assessing authority dated March 31, 1980 and the appellate authority dated September 26, 1980 are restored. The revisions succeed and they are allowed. There will however be no order as to costs. Petitions allowed.
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