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1978 (5) TMI 116 - HC - VAT and Sales TaxExtract: ........ We are hence satisfied that rejection of the account books of the assessee was based on no reasonable ground. Accordingly, we answer the question referred to us in the negative in favour of the assessee and against the department. The assessee will be entitled to his costs which are assessed at Rs. 200 one set. Reference answered in the negative.
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