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1988 (4) TMI 419 - HC - VAT and Sales TaxExtract: .......ct, from the date of commencement of the Act. The insertion of the said words in clause (a) of the proviso could not have been without any purpose. For the above reasons, the tax revision case fails and is, accordingly, dismissed. But, in the circumstances of the case, there shall be no order as to costs. Advocate s fee Rs. 200. Petition dismissed.
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