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2010 (10) TMI 1165 - HC - VAT and Sales TaxExtract: .......es to be set aside and the interpretation placed by the Advance Ruling Authority to be restored. Hence, we pass the following order.-- The appeal is allowed. The impugned order is set aside. The order passed by the Advance Ruling Authority is restored. The assessee is entitled to the benefit of exemption as provided under First Schedule of the Act.
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