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1999 (3) TMI 637 - ALLAHABAD HIGH COURTExtract: .......4 and the Deputy Commissioner, Andaman District Port Blair etc, v. Consumer Co-operative Stores Limited, reported in J.T 1998 (8) S.C. 467, I hold that the petitioner is entitled for refund of the amount of purchase tax paid by it on industrial alcohol manufactured by it arid captively consumed in the manufacture of chemicals in its chemical plant.
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