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1980 (1) TMI 177 - ORISSA HIGH COURTExtract: .......acts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was not justified in directing levy of tax on the turnover of silver ornaments at the rate of five per cent. On the other hand, seven per cent is the rate applicable to the said turnover. We make no order for costs. DAS, J.-I agree. Reference answered accordingly.
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