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1992 (1) TMI 323

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.... tax by opposite party No. 2. Petitioner's unit is registered as a small-scale industrial unit with the District Industries Centre. Its claim is that it is entitled to exemption from payment of tax while purchasing raw materials for a period of five years with effect from April 23, 1983. Opposite party No. 6 while making assessment of Steel Authority of India Ltd., Rourkela Steel Plant (opposite p....