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1962 (1) TMI 53 - HC - VAT and Sales TaxExtract: ....... plea urged on behalf of the petitioner that the ingredients of section 8-B(2) are not present to warrant the action taken by the taxing authorities. These writ petitions therefore fail and are dismissed. Rule nisi is discharged. The petitioner will pay the costs of the respondent in W.P. No. 1213 of 1959. Counsel s fee Rs.150. Petitions dismissed.
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