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1955 (4) TMI 32 - HC - VAT and Sales TaxExtract: .......252. was not liable to pay sales tax by virtue of clause (1) of Article 286 of the Constitution. 13.. The net result is that the assessment for the entire period must be held to be invalid. The prayer of the petitioner is therefore allowed and the assessment order cancelled. He should get costs of Rs. 150. PANIGRAHI, C.J.-I agree. Petition allowed.
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