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2006 (3) TMI 765 - HC - VAT and Sales TaxExtract: .......on the purchase of raw material of iron and steel because the same have been used as raw materials in manufacture of iron & steel i.e. Steel structural specified in Section 14(iv)(v) of the CST Act, 1956. 15. Accordingly, these revision petitions are allowed and the impugned order of Tax Board dated 8.10.2004 is set aside. No order as to costs.
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