1983 (1) TMI 222

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....d in refusing to allow an exemption to the assessee of his purchases amounting to Rs. 5,95,437 from M/s. Prakash Chandra Ram Dutt, Baberu, Danda, of foodgrains. The said firm is a registered firm and a certificate by the assessing authority of that dealer was furnished to the Assistant Commissioner (Judicial) showing that the tax on purchases of this amount of foodgrains had been paid by the sa....