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2010 (11) TMI 828 - SUPREME COURTLiability of the appellant to pay sales tax on the sales made by it - notification contemplates deferment of sales tax for a period of 5 years wherever sales tax levy is applicable on the purchases for the film city project – Held that:- stand of the appellant that the notification would cover the sales made by it to the Corporation in the years 1994-95 and 1995-96 which fall in the stipulated period of five years, court would be loathe to examine contentions of facts based on evidence, advanced for the first time before this court without there being any adjudication by the High Court on the same, judgment is set aside and the matter is remitted back to the Tribunal appeal is allowed
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