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1975 (4) TMI 124 - HC - VAT and Sales TaxExtract: .......n that the goods are not at all exempt from the levy of sales tax, the further question whether there was any error or mistake of law on the face of the record, which could only be on the basis that the goods are exempt, does not arise. For the foregoing reasons, we dismiss these cases with costs. Counsel s fee Rs. 150 in each. Petitions dismissed.
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