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1983 (2) TMI 266 - HC - VAT and Sales TaxExtract: .......r sub-section (3) and under sub-section (5) of section 12 in a given case, if the facts warrant the application of both the sub-sections. In this context, the non obstante clause occurring in sub-section (4) is also significant. For the reasons stated above, we agree with the view taken by the Tribunal. The tax revision case is therefore dismissed.
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