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1958 (8) TMI 44 - HC - VAT and Sales TaxExtract: ....... It appears to me that the section and the rules have been framed with the object of safeguarding the interests of the proper administration of the fiscal law and the prevention of loss of taxes payable to the Government. 1, therefore, agree that this appeal has to be allowed and the order of the learned Subordinate Judge set aside. Appeal allowed.
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