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1977 (8) TMI 141 - HC - VAT and Sales TaxExtract: .......ent Act. As we have expressed ourselves against the respondent on the merits, we think it unnecessary to base our decision on this ground, which also appears wellfounded. 6.. We allow this appeal, set aside the order of the learned Judge and direct that 0. P. No. 2871 of 1975 will stand dismissed. There will be no order as to costs. Appeal allowed.
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