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1951 (9) TMI 33 - HC - VAT and Sales TaxExtract: .......10,000 or his total turnover must exceed Rs. 30,000 before the liability of a dealer to pay sales tax can arise. In the above view the application succeeds. We pass the following order. The application is allowed and the assessment made against the applicant set aside. The applicant is entitled to his costs before the Tribunal. Application allowed.
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