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1973 (2) TMI 124 - DELHI HIGH COURTExtract: .......er at Delhi was the officer competent to collect the sales tax from the assessee. The result would be that the answer to the question referred would be in the affirmative in favour of the Commissioner of Sales Tax and against the assessee. The Commissioner would be entitled to his costs. Counsel s fee Rs. 250. Reference answered in the affirmative.
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