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2003 (10) TMI 645 - HC - VAT and Sales TaxExtract: .......ated even otherwise as New Industrial Unit. 27. Accordingly, the writ petition filed by revenue is dismissed and one filed by the Assessee is allowed. To that extent order passed by the Tribunal is modified. The assessee is entitled to benefit of Notification dated 13.06.1994 on purchase of raw material for all the Units. 28. No orders as to costs.
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