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1980 (2) TMI 241 - HC - VAT and Sales TaxExtract: .......entitled to submit before the assessing authority that the goods were tax-paid, and were not liable to taxation twice. 15.. With these observations, all the eleven petitions are answered in the affirmative. 16.. Looking to the facts and circumstances of the cases, the parties are left to bear their own costs. References answered in the affirmative.
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