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1979 (7) TMI 226 - HC - VAT and Sales TaxExtract: .......78. We may only mention that the provision to take out a registration is made in rule 5(2) of the General Sales Tax Rules. No independent arguments were advanced in these appeals. Following our ruling in W. A. No. 252 of 1978, we dismiss these appeals with no order as to costs. Issue carbon copies of this judgment to the counsel. Appeals dismissed.
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