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2016 (8) TMI 297 - GUJARAT HIGH COURTLevy of purchase tax - ground nut oil cake - Tax paid under section 15B of the Gujrat Sales Tax Act,1969 – demand of tax under section 19A of the Gujrat Sales Tax Act,1969 - Applicability of section 19A for the specified period – Held that: - As per Sub-section (2) of Section 19A, where under any provision of this Act other than this section, any tax has been levied or is leviable on the sale or purchase of oil cakes, no further tax shall be levied under this section on such sale or purchase – no penalty or interest levied – decided in favor of assesse.
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