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1974 (1) TMI 96 - HC - VAT and Sales TaxExtract: .......ction between the company and the distributor sales were not Involved. There was no justification to set aside, the assessment for any of the reasons stated in the order of the Tribunal. In the result, the revision by the revenue is allowed as above. But, in the circumstances, we direct the parties to suffer costs in the revision. Petition allowed.
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