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1987 (2) TMI 519 - HC - VAT and Sales TaxExtract: .......s Tax, U. P., 1986 UPTC 195. The propositions of law laid down in the above decisions squarely apply to the facts found in the instant case. Since the view taken by the Tribunal is in consonance with the view expressed by this Court, in the cases aforesaid, I do not find any merit in this revision. This revision is accordingly dismissed with costs.
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