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1977 (10) TMI 60 - AT - VAT and Sales TaxExtract: .......ate to appellant rsquo s business, and strong evidence is necessary to hold that the transactions really relate to appellant rsquo s business. 8. The appeals are, therefore, partly allowed. The order of the Addl. CST is set aside and the case is remanded to the assessing authority for further enquiry as directed above and disposal according to law.
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