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1994 (12) TMI 314 - HC - VAT and Sales TaxExtract: .......try No. 137. This decision renders the view on the merits by the S.T.A.T. futile. For the reasons given above, we are of the opinion that the view taken by the Tribunal is in consonance with the consistent view taken by this Court. We affirm the same and as a result dismiss the T.R.Cs. Nos. 70, 80, 96 and 130 of 1987. No costs. Petitions dismissed.
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