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2001 (5) TMI 957 - SC - VAT and Sales TaxExtract: .......r challenge and the order of the Tribunal that came up before the High Court be set aside and the matter remanded to the Tribunal for reconsideration on the question whether, for the two years in question, the assessee was or was not a commission agent. The appeal is allowed accordingly and the matter remanded to the Tribunal. No order as to costs.
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