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1978 (5) TMI 108 - HC - VAT and Sales TaxExtract: .......s already paid and on which sales tax was already levied and collected, and that they were not liable to the imposition of further sales tax, is correct. We, therefore, answer the first question in the affirmative and the second question in the negative. In the circumstances of the case, we make no order as to costs. Reference answered accordingly.
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