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1976 (4) TMI 202 - HC - VAT and Sales TaxExtract: .......fore us. We have already extracted the finding of the Appellate Assistant Commissioner and it is clear therefrom that the business in Ooty was sold as a whole. It was also sold as a going concern. Consequently, the above decision has no application to the present case. In the result, the tax revision case is dismissed. No costs. Petition dismissed.
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