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1979 (10) TMI 198 - HC - VAT and Sales TaxExtract: .......e of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd.(1) would clearly apply. The sales of empty tins and jars for 1969-70 would also be tax. able in view of the same decision. Hence these appeals are accordingly dismissed with costs. The counsel fee is Rs. 260 (rupees two hundred and fifty only) one set. Appeals dismissed.
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