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1983 (3) TMI 242 - BOMBAY HIGH COURTExtract: ....... not exigible to sales tax. 13.. In the premises, the question referred to us is answered in the negative, that is to say, in favour of the assessee and against the department. 14.. The respondents to pay to the applicants the costs of the reference. The applicants will be entitled to withdraw the sum of Rs. 100 deposited by them with the Tribunal.
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