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1956 (3) TMI 21 - HC - VAT and Sales TaxExtract: .......etroactivity to this notification which came into force on 18th November, 1954, i.e., subsequent to the assessment year in question. This notification, therefore, cannot help the petitioner. In the result, we agree with the judgment of the Sales Tax Appel- late Tribunal and dismiss the petition with costs. Advocate s fee Rs. 50. Petition dismissed.
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