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1973 (7) TMI 84 - HC - VAT and Sales TaxExtract: .......n of the record, the revisional authority is satisfied that the order of the subordinate authority is not legal or proper . Following the said decision, this revision petition is allowed and the order of the Tribunal made in S.T.A. No. 419 of 1968 is hereby reversed. The petitioner is entitled to its costs. Advocate s fee Rs. 100. Petition allowed.
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