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1997 (3) TMI 74 - PATNA HIGH COURTExtract: .......s clear that the goods sold are used for trading purposes and not for processing purposes. Thus, the proviso to section 206C of the Act is not attracted in this case. Accordingly, there is no merit in these applications and the same are dismissed. In the facts and circumstances, there shall be no order as to costs. S. K. CHATTOPADHYAY J.---I agree.
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