1983 (8) TMI 306

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Full Text of the Document

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.... and pertains to the assessment year 1974-75. 2. The only dispute in this revision is as to whether the assessee is entitled to claim exemption of payment of sales tax on the purchases made by him amounting to Rs. 47,808/- on the ground that these purchases were made from dealers who had themselves paid the sales tax. 3. The assessee's claim for exemption has been negatived on the ground....