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1956 (4) TMI 29 - HC - VAT and Sales TaxExtract: .......ch includes the tax if he desires to pass it on to the buyer if the buyer agrees to the price it is not for him to consider how it is made up, or whether the seller has included the tax or not . These decisions sufficiently show that the view taken by the authorities below is correct. The application is, therefore, dismissed. Application dismissed.
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