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1984 (3) TMI 361 - HC - VAT and Sales TaxExtract: .......ifferent matter. But in this case, except saying that the same outturn cannot be expected for the previous year no special reason has been shown as to why it was not possible to produce the same outturn. In this view of the matter, we do not see any justification for interfering with the order of the Tribunal. The tax case is accordingly dismissed.
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