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    <title>Exemption from Sales Tax Restored for New Industries in Assam; No Fraud Found in Certificate Acquisition.</title>
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    <description>Cancellation of eligibility certificate - exemption from sales tax - new industries to be established within the State of Assam after April 1, 1991 as per industrial policy - it is not a case of obtaining eligibility certificate by fraud or by furnishing of wrong information. - exemption resotred - HC</description>
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