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1973 (7) TMI 90 - HC - VAT and Sales TaxExtract: .......tax as provided in section 8(2) of the Central Sales Tax Act. In the result, I answer the question referred to this court in the negative and in favour of the dealer who will be entitled to receive one set of costs of these references which is assessed at Rs. 300. R.L. GULATI, J.-I agree. C.S.P. SINGH, J.-I agree. Question answered in the negative.
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