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1972 (3) TMI 79 - HC - VAT and Sales TaxExtract: .......they think that they are entitled to the refund of the portion of tax which they have paid on the ground that no sales tax could have been levied on that part of the turnover which represents the labour charges. We would, therefore, dismiss the writ petitions with costs, one set in W.P. No. 3645 of 1971. Advocate s fee Rs. 100. Petitions dismissed.
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