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1982 (5) TMI 192 - HC - VAT and Sales TaxExtract: .......ls and is dismissed subject to the observation that assessing authority while determining the question whether sale of foodgrains etc. was made by assessee to unregistered dealer or not shall examine other evidence also to come to the conclusion whether requirement of Section 3-D (7) (b) was satisfied or not. The parties shall bear their own costs.
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