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1970 (12) TMI 67 - HC - VAT and Sales TaxExtract: ....... the rate of 10 per cent. We also direct the respondents to refund that amount of tax to the petitioner which was deposited by it in pursuance of the aforesaid direction in excess of the concessional rate of 2 per cent. We, however, leave the parties to bear their own costs. The security amount shall be refunded to the petitioner. Petition allowed.
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