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1984 (1) TMI 300 - HC - VAT and Sales TaxExtract: .......nt order was made by him. We are in respectful agreement with the view taken in the cases cited above. For reasons aforementioned, we answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the revenue. The assessee shall have his costs, which are assessed at Rs. 100. Reference answered in the affirmative.
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