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<h1>Assessee entitled to concessional tax rate for sales to unregistered dealers</h1> The assessee was assessed under the Central Sales Tax Act for the year 1963-64. The Tribunal ruled in favor of the assessee, allowing the concessional tax ... - The assessee was assessed under the Central Sales Tax Act for the year 1963-64. Disputed concessional tax rate due to sales to unregistered dealers. Tribunal considered sales completed after purchasing dealers registered, allowing concessional tax rate. Assessee entitled to benefit, case allowed with costs.
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