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1996 (8) TMI 490 - RAJASTHAN HIGH COURTExtract: .......ent dated April 22, 1992 passed by the learned single Judge is quashed and set aside and the writ petitions filed by the petitioner-appellant are allowed and it is held that the transaction involved in the present case is not a sale exigible to tax and the petitioner-appellant is not a dealer for the transaction under the contract. Appeals allowed.
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