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1980 (2) TMI 242 - HC - VAT and Sales TaxExtract: ........ This contention is, therefore, also without force. For the reasons mentioned above, we do not see any force in these writ petitions and dismiss the same. The petitioner will pay Rs. 300 only as costs to the respondents. The learned counsel prays for grant of certificate for appeal to the Supreme Court. Certificate is refused. Petitions dismissed.
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