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2009 (3) TMI 1028 - HC - VAT and Sales TaxExtract: .......gazette has to be considered as a bona fide and would qualify for exemption as RD sale as has been provided by Section 5(2)(a)(iii) of the Act. Therefore, the question posed has to be answered in favour of the assessee and against the revenue. In view of the above, the question of law is decided against revenue and in favour of the dealer-assessee.
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