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1982 (7) TMI 257 - HC - VAT and Sales TaxExtract: .......Vijayalakshmi Mills Ltd. 1977 40 STC 463. Thus, the contention advanced by the learned Government Pleader in this case that the onus is on the assessee to show that the first sale has suffered tax cannot legally be sustained. Therefore, no interference is called for with the order of the Tribunal in this case. The tax case is, therefore, dismissed.
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