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1986 (10) TMI 319 - HC - VAT and Sales TaxExtract: .......tificate under article 133(1) of the Constitution to appeal to the Supreme Court. We are of the opinion that this case does not involve any substantial question of law of general importance, which needs to be decided by the Supreme Court. We therefore, decline to grant the certificate sought for by the Senior Government Pleader. Petition dismissed.
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