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1972 (1) TMI 91 - HC - VAT and Sales TaxExtract: ....... sales tax authorities have brought no material on the record to justify the rejection of the books of account which had previously been accepted. In the circumstances, we answer question No. (1) in the affirmative and question No. (2) in the negative. The assessee is entitled to the costs which we assess at Rs. 100. Reference answered accordingly.
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