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1973 (2) TMI 122 - HC - VAT and Sales TaxExtract: .......efined in the Act, has to be understood according to its popular and commercial sense with reference to the context in which it occurs. For all these reasons, we answer the question in the negative in favour of the assessee and against the department. Assessee is entitled to its costs, which we assess at Rs. 100. Reference answered in the negative.
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