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2007 (6) TMI 514 - HC - VAT and Sales TaxExtract: .......o exemptions under the 1979/1982 Schemes, before actually availing of the benefit, and assessing authorities would be entitled to scrutinise correctness thereof unless eligibility certificate under the scheme is already issued by the competent authority. 16. Rule is made absolute in terms of paras No. 14 and 15. There shall be no order as to costs.
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