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2003 (7) TMI 674 - HC - VAT and Sales TaxExtract: ........ This case is also not applicable. For the same reason the judgment reported in 2003 NTN 141 (Inder Steels v. Commissioner of Sales Tax) has also no application, in the facts and circumstances of the present case. 19.. For the reasons given above I do not find any merit in the petition. The petition is dismissed summarily. Writ petition dismissed.
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