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1978 (3) TMI 188 - HC - VAT and Sales TaxExtract: .......pplies, then the tax has been levied without jurisdiction. Both on the construction of the provisions of the taxing statute as well as on the principle of the judicial decisions noticed above, the view taken by the Sales Tax Appellate Tribunal is correct. We dismiss these tax revision cases, in the circumstances, without costs. Petitions dismissed.
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