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of Rate of purchase tax on Sugarcane - in the absence of any final decision had been taken by the Government with regard to charging of purchase tax at the rate of 2.2% for the period from 25.01.2000 to 21.03.2001, the assessee cannot derive any benefit from the proceedings dated 09.09.2005 on the issues of Co-operative Sugar Mills - the rate of purchase tax was to be 8.8%.
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