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2001 (11) TMI 101 - HC - VAT and Sales TaxExtract: .......sugar in this case is declared goods and even that declared goods can be taxed subject to the maximum prescribed by the Central Sales Tax Act, the imported sugar in this case cannot be subjected to tax, as the stage at which the tax is to be levied and the rate at which such tax is payable have not been specified. 33.The writ petitions are allowed.
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