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1961 (11) TMI 53 - HC - VAT and Sales TaxExtract: .......at the learned Tribunal was right in holding that the opposite party was not liable to pay sales tax for the quarters in question. The question is therefore answered in the affirmative. The assessee will get the costs of this reference. Hearing fee is fixed at Rs. 100. (One hundred only). R.K. DAS, J.-I agree. Reference answered in the affirmative.
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