1976 (11) TMI 86

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..... d to the American Peace Corps under R. 29 (ii) (a) of Delhi Sales Tax Rules, 1951. The assessing authority and the appellate authority being of the view that the corps was independent organisation and was not entitled to the benefit of the provisions stated above, rejected the claim of the dealer. The dealer has produced a true of certificate issued by the embassy of the United states of America d .....

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