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1972 (10) TMI 123 - HC - VAT and Sales TaxExtract: ....... add anything further. We, therefore, answer the question referred in the negative and against the department. The assessee is entitled to its costs which we assess at Rs. 100. This order shall govern S.T.R. No. 347 of 1970 and S.T.R. No. 348 of 1970 in which an identical question between the same parties arises. Reference answered in the negative.
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