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1999 (3) TMI 665 - HC - VAT and Sales TaxExtract: .......e Original Petitions finding that the Assessees are entitled to the benefit of exemption coming under first category. The categories coming under second and third are exigible to tax. For the foregoing reasons, we are of the opinion that the Writ Appeals are only to be dismissed and accordingly we do so. However, there will be no order as to costs.
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