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1990 (6) TMI 213 - ORISSA HIGH COURTExtract: .......ove the sale to a purchasing dealer by obtaining other evidence in support of declaration for getting the deduction. 5.. In the result, refusal to state a case on the question proposed by the petitioner is justified and accordingly, application under section 24(2)(b) of the Act is dismissed. No costs. J.M. MAHAPATRA, J.-I agree. Petition dismissed.
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