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1981 (2) TMI 217 - HC - VAT and Sales TaxExtract: .......above, we answer the question in the affirmative, that is to say, in favour of the department and against the applicants. 15.. The applicants to pay to the respondents the costs of the reference fixed at Rs. 300. Fees of Rs. 100 deposited by the applicants to be appropriated towards the costs of the reference. Reference answered in the affirmative.
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