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1957 (6) TMI 14 - HC - VAT and Sales TaxExtract: .......ties leviable on such goods, at such time and place and to such person as may be designated in, or under the authority of these Rules, whether the payment of such duty or duties is secured by bond or otherwise . (Rule 7). 4.. In the light of what is stated above this petition must fail and should be dismissed. Order accordingly. Petition dismissed.
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