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2005 (3) TMI 783 - HC - VAT and Sales TaxExtract: .......to enter into a contract for selling and buying of cylinder. The intent was to supply L.P.Q. gas in cylinder. It is seen that in normal course, cylinders are always returned. Therefore, the view of the Tribunal upholding the levy of tax on the forfeited amount is erroneous. 13. In the result, revision is allowed. Order of the Tribunal is set aside.
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