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1954 (1) TMI 23 - HC - VAT and Sales TaxExtract: .......230. (4) 1953 4 S.T.C. 338. clear provisions of the Act and the rules framed thereunder, that the tax collected by the registered dealer under Section 8-B of the Act does not constitute part of the turnover and is not liable to be taxed again, is correct. Each of these applications must be dismissed with costs, Rs. 250 in each. Petitions dismissed.
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