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1995 (12) TMI 370 - HC - VAT and Sales Tax
Extract:
.......was done in Rajappachetty s case 1991 81 STC 109 (Kar). Therefore, that decision cannot be of any assistance to the State. Hence, we allow these appeals setting aside the order made by the Commissioner in revision and restore the order made by the appellate authority in appeal. No order as to costs in the circumstances of the case. Appeals allowed.