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    <description>Goods purchased from an exempted unit were treated as standing on the same footing as goods on which tax had been paid for purposes of the deduction provision under the Punjab sales tax law. The court construed the deduction scheme in light of the exemption structure and followed the earlier Supreme Court affirmation of that interpretation as binding. A proposed review petition did not justify departing from that authority, and the deduction was held allowable.</description>
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