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1996 (4) TMI 523 - HC - VAT and Sales TaxExtract: ....... assessee was liable to pay Central Sales Tax and that provision of sub-section (2-A) of section 8 read with Explanation of the C.S.T Act did not apply as there was no general exemption from payment of sales tax under the State law. 32. In view of the circumstances of the case, there will be no order as to costs. 33. S.J Mukhopadhaya, J. - I agree.
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