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1976 (2) TMI 166 - HC - VAT and Sales TaxExtract: .......do so applying the principles laid down by us in this judgment and in our judgment in Commissioner of Sales Tax v. Jai Hind Oil Mills Co. 1977 40 S.T.C. 60. (Sales Tax Reference No. 20 of 1972 decided on February 11/12, 1976). The respondents will pay to the applicant the costs of this reference fixed at Rs. 250. Reference answered in the negative.
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