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1984 (12) TMI 277 - HC - VAT and Sales TaxExtract: .......he one hand and sub-section (4) of section 14 on the other hand postulate two different situations or whether they can be considered as conflicting or contradictory provisions. 9.. In the result, the question referred to us is answered in the affirmative and in favour of the dealer. The applicant to pay the costs of the reference to the respondent.
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