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1952 (3) TMI 29 - HC - VAT and Sales TaxExtract: .......e reasons given above, the contention that the case is covered by the Board s ruling, notwithstanding the one distinguishing feature I have referred to, is correct and, as my learned colleague agrees with this view, the application is allowed and the learned Com- missioner s order is set aside. N.P. SHRIVASTAV, MEMBER.-I agree. Application allowed.
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