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1994 (10) TMI 298 - HC - VAT and Sales TaxExtract: ....... covered by Form III-A. The dealer-revisionist was entitled to exemption. 23. For the above reasons, the revisions for assessment years 1978-79 and 1980-8 arc allowed and the revision for assessment year 1979-80 is partly allowed and the Sales Tax Tribunal is directed to modify its order in accordance with the directions contained in this judgment.
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