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2009 (4) TMI 909 - HC - VAT and Sales TaxExtract: .......ct enquiry about the Kalyanamandapam or other place attracting tax at any place located other than the premises of the temple i.e in and around the temple. In other words if buildings are located at any station outside the place of location of the temple the second respondent is free to identify such buildings, issue notice, assess and recover tax.
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