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1987 (1) TMI 472 - HC - VAT and Sales TaxExtract: .......ence we hold that the contention of the learned counsel for the appellant in this regard is not sustainable. We hold that the provision in section 3(2) of the Surcharge Act would apply to all the provisions of the Sales Tax Act. 11.. In the result, we dismiss the appeal with costs. Counsel s fee Rs. 500 (rupees five hundred only). Appeal dismissed.
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