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1990 (10) TMI 359 - HC - VAT and Sales TaxExtract: .......hat the view taken by the Tribunal is any way arbitrary or totally unrelated to the items mentioned in the certificate. The reasons given by the Tribunal for coming to the conclusion are also well-founded. Accordingly, we do not think that there is any case for interference. 6.. Accordingly, this tax case is dismissed. No costs. Petition dismissed.
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