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    <title>1995 (1) TMI 413 - PATNA HIGH COURT</title>
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    <description>The court allowed the writ petitions, quashing the Notification No. S.O. 95 dated 4.4.1994 to the extent that it imposed a condition on sales tax exemption for old industrial units. The court held that the petitioners are entitled to the sales tax exemption on raw materials under the Industrial Incentive Policy, 1993, without any restrictions based on previous benefits received.</description>
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