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1972 (2) TMI 77 - HC - VAT and Sales TaxExtract: .......ries. Therefore the appropriate notification, in our opinion, is the one dated the 31st March, 1956. We accordingly answer the question in the affirmative in favour of the assessee and against the department. The assessee is entitled to the costs which we assess at Rs. 100. There will be one set of costs only. Reference answered in the affirmative.
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