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1995 (10) TMI 204 - HC - VAT and Sales TaxExtract: .......siness, on the dissolution of the firm and was in the course of business within the meaning of section 2(n) of the APGST Act, 1957, and the proceeds thereof are liable to tax. The Commissioner of Commercial Taxes was right in passing the impugned order. The special appeal is, therefore, dismissed. In the circumstances, no costs. Petition dismissed.
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