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1976 (8) TMI 132 - HC - VAT and Sales TaxExtract: .......sessee would be affected if the contention of the assessee is upheld on this point is of no avail. The Government must organise its machinery carefully and efficiently. Since this point, which has succeeded before us, was not urged before the Sales Tax Appellate Tribunal, there will be no order as to costs. Advocate s fee Rs. 250. Petition allowed.
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