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1990 (3) TMI 13 - HIMACHAL PRADESH HIGH COURT
Extract:
.......s of section 206C and the other parts of section 44AC(1) do not apply to buyers covered by the proviso. The demand of tax at the purchase point from the petitioners by the respondents has no authority of law and they are restrained from doing so. Keeping in view the facts and circumstances of this case, we leave the parties to bear their own costs.