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1983 (8) TMI 247 - HC - VAT and Sales TaxExtract: ....... not think it necessary to elaborate upon the cases relied on by the appellant. We, therefore, hold that the appellant is entitled to a deduction of transport charges of Rs. 2,13,454. The appeal is allowed. The order of the Board is, therefore, set aside and that of the Appellate Assistant Commissioner is restored with costs. Rs. 250 counsel s fee.
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