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2005 (11) TMI 445 - HC - VAT and Sales TaxExtract: .......le of stainless steel flats, ingots and billets exempted under the said notification will also be entitled to exemption or exclusion under section 13(2)(i) of the Act. Consequently, I do not find any reason to interfere with or upset the said conclusion of the Tax Board. There is no force in the present revision. The same is accordingly, dismissed.
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