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1996 (8) TMI 500 - PUNJAB HIGH COURTExtract: .......ax Act? 2.. Whether, on the facts and in the circumstances of the case, sales tax was not leviable on the sales made by the assessee during the assessment year 1981-82 on the ground that the assessee was dealing in tax-free items like dori, wicks and textile goods, as specified in Schedule B to the Punjab General Sales Tax Act? Application allowed.
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