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1979 (11) TMI 248 - HC - VAT and Sales TaxExtract: .......f the Act and, therefore, it was rightly brought to tax under the said provision. We may make it clear that the present judgment will not in any manner affect the question of the liability to tax or otherwise with reference to the amendment made by Central Act 103 of 1976. The appeal is dismissed with costs, counsel s fee Rs. 250. Appeal dismissed.
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