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1960 (4) TMI 52 - ORISSA HIGH COURTExtract: .......deemed to be appeals before the Tribunal. The question referred to this Court by the Tribunal is therefore answered in the affirmative. There will be no order for costs. But the deposit of Rs. 100 which the petitioner made under section 24(1) of the Orissa Sales Tax Act may be refunded to him. DAS, J.-I agree. Reference answered in the affirmative.
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