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1997 (2) TMI 518 - HC - VAT and Sales TaxExtract: .......the part of the manufacturing process, then the brick kiln business cannot be said to have remained closed for more than six months. Keeping in view the kiln business, no other view but the view that pathai operation is a part of the manufacturing process, can be taken. For the above reasons, the revision fails and is dismissed. Petition dismissed.
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