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1974 (8) TMI 93 - HC - VAT and Sales TaxExtract: .......legislative change, the decision in Gupta Homeo Medical Stores case 1969 24 S.T.C. 415. is not applicable to the present cases. In this view no useful purpose would be served by calling for a statement of the case. In the result, the applications under section 11(4) of the Act are dismissed, but we make no order as to costs. Applications dismissed.
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