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1982 (3) TMI 238 - HC - VAT and Sales TaxExtract: .......ses that have to be gone through before the steel strips and coils could be converted or made into steel tubes in which the assessee was dealing. Under these circumstances, we are of the opinion that the conclusion of the Tribunal is correct and the revision case is accordingly dismissed with costs of the revenue. Counsel s fee is fixed at Rs. 250.
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