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2008 (7) TMI 1077 - HC - VAT and Sales TaxExtract: .......of Section 2 and Section 11(3) of the Act, we are of the opinion that the purchase of chassis by the petitioner is not for the purpose of manufacturing of the goods or for processing. It is used only for transportation. 6. Therefore, we do not see any substantial question of law arises in this petition. 7. Accordingly, this petitioner is dismissed.
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