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1961 (6) TMI 15 - HC - VAT and Sales TaxExtract: .......our view, the assessee would be entitled to the rebate once he has fulfilled the conditions specified in rule 18, notwithstanding the fact that he was later found not to have maintained correct accounts or suppressed the turnover. In this view, the revision case is dismissed with costs. Advocate s fee Rs. 100 (one hundred only). Petition dismissed.
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