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1969 (7) TMI 107 - HC - VAT and Sales TaxExtract: .......n amended with retrospective effect and assessments made prior to the amendment on the basis that sale of cloth held in stock on 14th December, 1957, was chargeable to tax, have been validated. Therefore the second ground also fails. In the result, these revision petitions fail and are dismissed. In the circumstances, no costs. Petitions dismissed.
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