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1991 (12) TMI 290 - HC - VAT and Sales TaxExtract: .......on 8. 13. The writ petition is disposed of with such a declaration. We direct that sale of such goods of the members of the first Petitioner Association shall not be taxed under the Central Sales Tax Act, 1956 as long as they possess the certificates, as contemplated in the second column of Entry 52 of Schedule III of the Assam Sales Tax Act, 1947.
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