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1986 (11) TMI 362 - HC - VAT and Sales TaxExtract: ....... on this basis there could be no rejection of account books. Under the circumstances, the authorities below were not justified in rejecting the book version of the turnover shown by the dealer. In the result, the revision succeeds and is allowed with costs and the dealer is declared exempt from tax for the assessment year 1981-82. Petition allowed.
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