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2013 (4) TMI 689 - HC - VAT and Sales TaxExtract: .......documents was done. In view of the detailed analysis by the Board and the conclusion arrived at by the Board, we find that the present appeals do not involve any substantial question of law. The appeals are accordingly dismissed. Signed order be kept in the file of VATA No. 27 of 2012 and a copy thereof be placed in the file of VATA No. 28 of 2012.
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