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1975 (3) TMI 112 - HC - VAT and Sales TaxExtract: ....... therefore, the offence under section 10(b) has been committed. In fact, even the Appellate Assistant Commissioner did not give any finding. We, therefore, have to sustain the order of the Tribunal though not on the same reasonings given by it. The petition accordingly fails and it is dismissed with costs. Counsel s fee Rs. 250. Petition dismissed.
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