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1971 (5) TMI 60 - HC - VAT and Sales TaxExtract: .......im for refund. In the result, for the reasons stated above, we allow these revision petitions, reverse the decision of the Tribunal in S.T.A. Nos. 160, 161 and Here italicised. 162 of 1969 and direct the assessing authority to make the refund to the assessee. The assessee is entitled to its costs. Advocate s fee Rs. 200, one set. Petitions allowed.
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