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1977 (4) TMI 160 - HC - VAT and Sales TaxExtract: .......ould apply to the facts of this case. Further the effect of omission of sub-rule (4-B) and the retention of sub-rule (4-A) of rule 15 had not to be considered on the facts of that case. We hold that the order of the Tribunal is correct. The revision petition accordingly fails and is dismissed. There will be no order as to costs. Petition dismissed.
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