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1975 (8) TMI 107 - HC - VAT and Sales TaxExtract: .......e given sufficient opportunity to state and prove their respective cases. The Tribunal will dispose of the cases in the light of what we have stated in this judgment after entering a finding on the question whether the shade trees are timber or not. 8.. These tax revision cases are disposed of on the above terms. There will be no order as to costs.
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