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1952 (4) TMI 27 - HC - VAT and Sales TaxExtract: ....... registered dealer within the meaning of the term of Section 2 (g-1) of the Act. In the absence of such proof he cannot be prosecuted under Section 13 read with Section 15(h) of the Act. I must say that the credit of taking this point entirely goes to Mr. Rama Rao who appears for the accused. In the result the appeal is dismissed. Appeal dismissed.
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