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1955 (2) TMI 5 - HC - VAT and Sales TaxExtract: .......us, it would be straining the language of the word oil and enlarging the definition if we should uphold the plea of the petitioner. In our opinion, the petitioner is not entitled to invoke rule 18(2) and the decision of the Appellate Tribunal is correct. In the result the petition is dismissed with costs which we fix at Rs. 250. Petition dismissed.
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