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1954 (3) TMI 54 - HC - VAT and Sales TaxExtract: .......de the order of the Appellate Tribunal and remit the case back to them for disposal according to law in the light of the observations con- tained in this judgment. As the assessees did not raise the point before, we think it just that they should be made liable to pay the costs of the respondent in this Court which we fix at Rs. 250. Case remitted.
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