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1967 (4) TMI 180 - HC - VAT and Sales TaxExtract: .......e assessee. We hold that the assessee is not carrying on the business of selling commodities in the fair price shop in a trade or commercial sense, and that, therefore, it is not with reference to the fair price shop a dealer within the meaning of the Act. On that view the tax case is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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