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32. The exemption from levy of taxes on sale or purchase of goods, other than newspapers, under the Central Sales Tax Act, 1956 (74 of 1956) shall be available on goods meant for undertaking authorized operations by the Developer or the Unit:
Provided that the dealer selling goods in the course of inter-State trade or commerce to a registered dealer under the Central Sales Tax
Act, 1956 shall furnish a declaration in Form-I prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957.
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