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1986 (1) TMI 369 - HC - VAT and Sales TaxExtract: ........ 1 and 3 the appellant is entitled to succeed in its appeal. 39.. In the result, we allow this appeal, set aside the order No. SMR 20/ 83-84 dated 16th January, 1984, of the Commissioner of Commercial Taxes Karnataka, Bangalore, and restore the order of the ACCT. But, in the circumstances of the case, we direct the parties to bear their own costs.
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