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1990 (12) TMI 315 - AT - VAT and Sales TaxExtract: .......opies shall be prepared at their own cost. The applicant will, however, certify the photo copies at the time of taking back the seized books of account and documents. The respondents will be at liberty to put initials or signatures on the seized books of account and documents before returning the same to the applicant. No order is made as to costs.
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