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1959 (10) TMI 23 - HC - VAT and Sales TaxExtract: .......is case the non-resident principal could not have been taxed on the turnover, the agent could not be taxed at all. These were the only two contentions on which the taxed liability ultimately sustained by the Tribunal was resisted. Both these contentions fail. The petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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