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1976 (4) TMI 193 - HC - VAT and Sales TaxExtract: .......he same has been made on the basis of the determinations made by M.M. Dutt, J., the judgment and order proposed by us in this appeal would govern the other case, viz., F.M.A. No. 780 of 1975. Thus F.M.A. No. 780 of 1975 also fails and is dismissed. There will be no order as to costs in both these appeals. ANIL K. SEN, J.-I agree. Appeals dismissed.
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