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1997 (11) TMI 496 - HC - VAT and Sales TaxExtract: ....... same conclusion, as had been arrived at by the Tribunal, for the reasons given by it. We want to positively state that we arrive at such a conclusion, as arrived at by the Tribunal for our own reasons, as given above. 23.. In fine, the tax case (revision) deserves to be dismissed and the same is accordingly dismissed. No costs. Petition dismissed.
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