1993 (3) TMI 315

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....1643A of 1990, - -<br>CST, VAT & Sales Tax<br>KULDIP SINGH AND YOGESHWAR DAYAL&nbsp;JJ. M.A. Firoz, Advocate, for the appellant. &nbsp; -------------------------------------------------- &nbsp; ORD....

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....ion 10 of the Act the High Court came to the conclusion that the synthetic gems were exempt from the payment of tax under the Act. This is the State appeal against the judgment of the High Court. We ....