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1982 (12) TMI 174 - HC - VAT and Sales TaxExtract: .......te enactments in pari materia. The cases in this group involve substantial revenue to the State and big money stakes to the parties concerned. Having regard to all these considerations, we grant certificates of fitness for appeal to the Supreme Court for all the parties in all these cases under article 132 and article 133(1)(c) of the Constitution.
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