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1997 (6) TMI 351 - HC - VAT and Sales TaxExtract: ....... 9.. Accordingly, the appeal is allowed only to the extent that if the petitioner has effected any sale to Zilla Parishads, in Karnataka as envisaged in the notification under consideration on or after January 23, 1989, then such sales will be subject to levy of tax at 4 per cent as provided in the aforesaid notification. No costs. Appeals allowed.
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