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1946 (6) TMI 8 - HC - VAT and Sales Tax
Extract:
.......o pay tax under Section 4 and, therefore, it is bound to apply for and take out a registration certificate under Section 7. In my opinion, the decisions of the Commissioner and the Board are correct and I agree with my learned brother that all the questions referred to us should be answered in the affirmative. Reference answered in the affirmative.