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1957 (7) TMI 33 - HC - VAT and Sales TaxExtract: ....... order of the Commissioner of Taxes, Assam, has to be set aside and the Rule made absolute. The respondents are, therefore, directed not to take any action against the petitioner on the assumption that he is a dealer in respect of these transactions. The petitioner is entitled to his costs hearing fee Rs. 100. DEKA, J.-I agree. Application allowed.
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