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1954 (4) TMI 44 - HC - VAT and Sales TaxExtract: ....... 23(1). 17. We therefore decide questions (1), (2) and (4) (a) in the affirmative and questions (3), (4) (b), (5) (a) and (b), and (6) in the negative. Since the assessee has failed, he shall pay the costs of this reference. Consolidated counsel s fee of Rs. 150 for Miscellaneous Civil Cases Nos. 153 and 105 of 1953. Reference answered accordingly.
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