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1982 (11) TMI 164 - HC - VAT and Sales TaxExtract: .......were new ones cannot be a proper way of applying the provisions of single point taxation to this particular kind of commodity. For all the above reasons, we set aside the order of the Tribunal and restore that of the assessing authority and the Appellate Assistant Commissioner. The State will have its costs from the assessee. Counsel s fee Rs. 250.
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