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1978 (7) TMI 52 - CALCUTTA HIGH COURTExtract: ......., the case cannot come within the ambit of s. 13 of the C. (P.) S.T. Act, 1964, and, accordingly, we answer question No. 2 in the negative and in favour of the assessee. In view of our answer to question No. 2, we decline to answer question No. 1 which has become purely academic. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.--I agree.
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