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1995 (6) TMI 190 - AT - VAT and Sales TaxExtract: ....... question are declared goods or not. Respondents will be at liberty to make such a finding in course of a proper assessment proceeding for any period. In that case, the applicant will be free to avail of the legal remedies of any such finding against which it may feel aggrieved. There will be no order for costs. Application disposed of accordingly.
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