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1956 (9) TMI 46 - HC - VAT and Sales TaxExtract: .......ncluding the sales tax if they have already passed orders taxing him on that basis. But certainly they are entitled to collect it in other ways than by prosecution. The lower court was, therefore, justified in holding that the authorities cannot prosecute him for the offence. The acquittal is justified and the appeal is dismissed. Appeal dismissed.
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